The impact of tax morality and tax service quality toward taxpayers compliance at KPP Pratama Medan Polonia

Clarita, Cindy (2020) The impact of tax morality and tax service quality toward taxpayers compliance at KPP Pratama Medan Polonia. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax is the greatest source of country revenue. Moreover, tax has the biggest impact towards economic growth especially towards APBN as well as the citizen welfare. An increase of taxpayer compliance means there are more citizen as taxpayers who are aware of paying their tax obligation to increase the country’s income. However, the data obtained from KPP Pratama Medan Polonia shows the fluctuation of tax revenue percentage within the past four year. The purpose of this research is to know whether there are any positive and significant impacts of tax morality towards taxpayer compliance, tax service quality towards taxpayer compliance partially and simultaneously. The population of this research is taxpayers registered at KPP Pratama Medan Polonia and the numbers of sample are 100 respondents obtained by using Slovin Formula. The data collection methods are non-probability sampling technique and questionnaire to take measurement. The analysis technique used in this research is multiple analysis regression with SPSS. The result of this research is that tax morality has partially positive and significant impact towards taxpayer compliance. Moreover, tax service quality has positive and significant partial impact towards taxpayer compliance. Simultaneously, tax morality and tax service quality have positive and significant impacts toward taxpayer compliance at KPP Pratama Medan Polonia./Pajak adalah sumber pendapatan negara terbesar. Terlebih lagi, pajak memiliki dampak terbesar terhadap pertumbuhan ekonomi terutama terhadap APBN dan kesejahteraan warga negara. Peningkatan kepatuhan wajib pajak berarti ada lebih banyak warga negara sebagai wajib pajak yang sadar untuk membayar kewajiban pajak mereka, sehingga akan meningkatkan pendapatan negara. Meskipun demikian, data yang diperoleh dari KPP Pratama Medan Polonia sendiri menunjukkan fluktuasi persentase penerimaan pajak dalam empat tahun terakhir. Tujuan dari penelitian ini adalah untuk mengetahui apakah ada pengaruh positif dan signifikan moralitas pajak terhadap kepatuhan wajib pajak, kualitas pelayanan pajak terhadap kepatuhan wajib pajak secara parsial dan simultan. Populasi penelitian ini adalah wajib pajak yang terdaftar di KPP Pratama Medan Polonia dan jumlah sampel sebanyak 100 responden yang diperoleh dengan formula slovin. Data menggunakan teknik pengambilan sampel non-probabilitas dan menggunakan kuesioner sebagai pengukuran. Teknik analisis yang digunakan dalam penelitian ini adalah regresi analisis berganda dengan SPSS Hasil penelitian ini adalah moralitas pajak secara parsial berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Selain itu, kualitas layanan pajak secara parsial memiliki dampak positif dan signifikan terhadap kepatuhan wajib pajak. Secara bersamaan, moralitas pajak dan kualitas layanan pajak memiliki dampak positif dan signifikan terhadap kepatuhan wajib pajak di KPP Pratama Medan Polonia

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