Analisis dampak sosialisasi perpajakan, kualitas layanan, kesadaran wajib pajak, dan sanksi Perpajakan terhadap kepatuhan wajib pajak (studi empiris wajib pajak orang pribadi di Sidoarjo)

Siregar, Adelyta Dina Theressa (2021) Analisis dampak sosialisasi perpajakan, kualitas layanan, kesadaran wajib pajak, dan sanksi Perpajakan terhadap kepatuhan wajib pajak (studi empiris wajib pajak orang pribadi di Sidoarjo). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Pendapatan negara serta seluruh biaya pengeluaran negara merupakan sumber berasal dari pajak Indonesia yang didapatkan. Undang-undang mengenai perpajakan telah dirancang sebagai salah satu kontribusi Negara terhadap Wajib Pajak Orang Pribadi maupun Wajib Pajak Badan dalam melakukan kewajibannya dengan membayar pajak. Penelitian ini merupakan penelitian terhadap Wajib Pajak Orang Pribadi di Sidoarjo dengan melakukan interview melalui via call. Penelitian ini bertujuan untuk mengetahui dan menganalisis mengenai sosialisasi perpajakan, kualitas layanan, kesadaran Wajib Pajak dan sanksi perpajakan terhadap kepatuhan Wajib Pajak. Hasil dari penelitian ini diketahui bahwa Aparat Pajak dalam pelayanan jarang melakukan penyuluhan sosialisasi perpajakan terhadap Wajib Pajak sehingga berpengaruh terhadap kesadaran Wajib Pajak akan kewajibannya membayar pajak semakin menurun. Mengakses melalui website pajak tidak semua Wajib Pajak mengetahui bagaimana cara mengakses dan sering terjadi kesalahan (error) apabila ingin mengisi SPT Tahunan. Dari hasil penelitian dapat disimpulkan bahwa Aparat Pajak memperbaiki kualitas layanan untuk meningkatkan kualitas kinerja untuk meningkatkan kesejahteraan masyarakat Indonesia. / State revenues and all state expenditure costs are sources of Indonesian taxes that are obtained. The law on taxation has been drafted as one of the State’s contributions to individual taxpayers and corporate in carrying out their obligations by paying taxes. This research is a study of individual taxpayers in Sidoarjo by conducting interviews via call. This study aims to determine and analyze the socialization of taxation, service quality, awareness of taxpayers and tax sanctions on taxpayer compliance. The results of this study note that the tax apparatus in service rarely conducts tax socialization counseling to taxpayers so that it affects the awareness of taxpayers about their obligation to pay taxes. Accessing through the tax website, not all taxpayers know how to access and errors often occur when they want to fill out the Annual SPT. From the results of the study it can be concluded that the Tax Authorities improve the quality of services to improve the quality of performance to improve the welfare of the Indonesian people.

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