Pengaruh kesadaran wajib pajak, kualitas pelayanan, dan pembebasan sanksi administrasi terhadap kepatuhan membayar pajak bumi dan bangunan selama pandemi covid-19 (studi kasus pada kabupaten Sidoarjo)

Oulivia, Fellyza (2022) Pengaruh kesadaran wajib pajak, kualitas pelayanan, dan pembebasan sanksi administrasi terhadap kepatuhan membayar pajak bumi dan bangunan selama pandemi covid-19 (studi kasus pada kabupaten Sidoarjo). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Besarnya penerimaan daerah Kabupaten Sidoarjo paling banyak berasal dari Pajak Bumi dan Bangunan (PBB). Sejak adanya pandemi Covid-19, penerimaan pajak juga ikut terganggu. Penelitian ini akan membahas mengenai dampak adanya pandemi Covid-19 yang mempengaruhi pendapatan negara dan masyarakat, sehingga secara tidak langsung mempengaruhi jumlah penerimaan pajak,khususnya pajak daerah yaitu Pajak Bumi dan Bangunan. Masalah di atas akan dianalisis, dengan harapan mampu mengetahui pengaruh kesadaran Wajib Pajak, kualitas pelayanan, serta pembebasan sanksi administrasi terhadap kepatuhan membayar Pajak Bumi dan Bangunan selama pandemi Covid-19.Penelitian ini merupakan penelitian jenis kuantitatif. Populasi dalam penelitian ini adalah Wajib Pajak PBB di Kabupaten Sidoarjo. Sampel dalam penelitian ini diambil dengan menggunakan teknik non probability sampling dan menggunakan metode purposive sampling. Data yang diperoleh dalam penelitian ini merupakan data primer dan dikumpulkan dengan menggunakan metode kuesioner. Uji analisis yang digunakan dalam penelitian ini adalah uji Pilot, uji Validitas, uji Reliabilitas, uji Normalitas, uji Multikolinearitas, uji Heterokedastisitas, Analisis Regresi Linear Beganda, uji Koefisien Determinasi, uji F, dan uji t. Hasil penelitian ini menunjukkan bahwa kesadaran Wajib Pajak tidak berpengaruh signifikan terhadap kepatuhan membayar Pajak Bumi dan Bangunan. Kualitas pelayanan berpengaruh positif dan signifikan terhadap kepatuhan membayar Pajak Bumi dan Bangunan. Pembebasan sanksi administrasi berpengaruh positif dan signifikan terhadap kepatuhan membayar Pajak Bumi dan Bangunan / Most of Sidoarjo Regency's regional revenue comes from Land and Building Tax (PBB). Since the Covid-19 pandemic, tax revenue has also been disrupted. This study will discuss the impact of the Covid-19 pandemic that affects state and community income, thus indirectly affecting the amount of tax revenue, especially local taxes, namely Land and Building Tax. The above problems will be analyzed, in the hope of knowing the effect of taxpayer awareness, service quality, and exemption from administrative sanctions on compliance with paying Land and Building Tax during the Covid-19 pandemic. This research is a Mix Methods type of research. The population in this study is PBB Taxpayer in Sidoarjo Regency. The sample in this study was taken using a non-probability sampling technique and using a purposive sampling method. The data obtained in this study are primary data and were collected using a questionnaire method. The analytical tests used in this research are Pilot test, Validity test, Reliability test, Normality test, Multicollinearity test, Heteroscedasticity test, Multiple Linear Regression Analysis, Coefficient of Determination test, F test, and t test. The results of this study indicate that taxpayer awareness has no significant effect on compliance with paying land and building taxes. Service quality has a positive and significant effect on compliance with paying Land and Building Tax. Exemption of administrative sanctions has a positive and significant effect on compliance with paying Land and Building Tax

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