The effect of modernizing tax administration system, tax sanction, and service quality towards taxpayers compliance at tax office (KPP) Pratama Medan Timur

Stephanie, Stephanie (2021) The effect of modernizing tax administration system, tax sanction, and service quality towards taxpayers compliance at tax office (KPP) Pratama Medan Timur. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax is the main income of a country in Indonesia. It is the purpose to be used as the country’s needs in developing the country. That is why it is essential for the government to make sure that the taxpayers are complying in fulfilling their tax obligations. In this research, there are 3 independent variables that will be evaluated, which is the modernizing tax administration system, tax sanction and tax service. These 3 independent variables are several factors that may help taxpayers to comply. Collection data that is used are by spreading questionnaire with 100 participants, and the data is evaluated using Likert scale as a guideline. The data is collected from the taxpayer Tax office (KPP) Pratama Medan Timur. Data analysis is done by using Descriptive statistic test, Data quality test of validity and reliability test, Classic assumption test and Hypothesis Testing. The purpose of this research is to analyze how much do tax administration system, tax sanction and tax service on tax affect taxpayer’s compliance in tax office (KPP) Pratama Medan Timur. The result of this research is that the Modernizing tax administration system does not partially affect taxpayers compliance. And that Tax sanction and service Quality partially affect Taxpayers compliance by 24.7% and 19.3%. On the whole, the Modernizing tax administration system, Tax sanction and Service quality simultaneously affect taxpayers compliance by 53.8% / Pajak merupakan pendapatan utama di Indonesia, tujuannya untuk digunakan sebagai kebutuhan negara. Oleh karena itu, penting bagi pemerintah untuk memastikan bahwa wajib pajak patuh dalam memenuhi kewajiban perpajakannya. Dalam penelitian ini terdapat 3 variabel independen yang akan dievaluasi yaitu modernisasi sistem administrasi perpajakan, sanksi perpajakan dan pelayanan perpajakan. Ketiga variabel independen tersebut merupakan faktor yang dapat membantu wajib pajak untuk patuh. Pengumpulan data yang digunakan adalah dengan menyebarkan kuisioner kepada 100 orang partisipan dan data dievaluasi dengan menggunakan skala likert sebagai pedoman, data dikumpulkan dari Wajib Pajak Kantor Pelayanan Pajak (KPP) Pratama Medan Timur. Analisis data dilakukan dengan menggunakan uji statistik deskriptif, uji kualitas data validitas dan uji reliabilitas, uji asumsi klasik dan uji hipotesis. Penelitian ini bertujuan untuk menganalisis seberapa besar pengaruh sistem administrasi perpajakan, sanksi perpajakan dan pelayanan perpajakan terhadap kepatuhan wajib pajak di Kantor Pelayanan Pajak (KPP) Pratama Medan Timur. Hasil dari penelitian ini adalah bahwa Modernisasi sistem administrasi pajak tidak berpengaruh secara parsial terhadap kepatuhan wajib pajak. Dan bahwa sanksi Pajak dan Kualitas Pelayanan secara parsial berpengaruh terhadap kepatuhan Wajib Pajak sebesar 24,7% dan 19,3%. Secara keseluruhan, Modernisasi Sistem Administrasi Perpajakan, Sanksi Perpajakan dan Kualitas Pelayanan secara simultan berpengaruh terhadap kepatuhan Wajib Pajak sebesar 53,8%.

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