Analysis of taxpayer knowledge, tax service quality and tax regulations effects on tax compliance in KPP Pratama Medan Kota

Calvin, Calvin (2020) Analysis of taxpayer knowledge, tax service quality and tax regulations effects on tax compliance in KPP Pratama Medan Kota. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Indonesia is a developing country that is heavily reliant on taxation to support its growth. However the taxpayer compliance in Indonesia is still less than satisfactory. Due to this problem, the economic growth in Indonesia is severely hampered. The purpose of this research is to find out and analyze the effects of taxpayer knowledge, tax service quality and tax regulations on taxpayer compliance in KPP Pratama Medan Kota. There are 3 independent variables in this research, taxpayer knowledge, tax service quality and tax regulations and the dependent variable is the taxpayer compliance. The population of this research is the individual taxpayers within KPP Pratama Medan Kota which is 153.907 taxpayers. A sample will be used to represent the population. The method used for this research is the quantitative research. The result of this research shows that taxpayer knowledge, tax service quality and tax regulations simultaneously affect the individual taxpayer compliance in KPP Pratama Medan Kota with all of them having the positive effects. It also shows that tax service quality has the most impact towards the taxpayer compliance in KPP Pratama Medan Kota / Indonesia adalah negara berkembang yang sangat membutuhkan kontribusi perpajakan untuk membantu perkembangannya. Tetapi kepatuhan wajib pajak di Indonesia masih jauh dari memuaskan. Akibatnya, pertumbuhan ekonomi Indonesia sangatlah terbatas. Tujuan penelitian ini adalah untuk mencari dan menganalisa pengaruh pengetahuan wajib pajak, kualitas pelayanan pajak dan peraturan pajak terhadap kepatuhan wajib pajak di KPP Pratama Medan Kota. Penelitian ini memakai 3 variabel independen, pengetahuan wajib pajak, kualitas pelayanan pajak dan peraturan pajak dan variable dependen penelitian ini adalah kepatuhan wajib pajak. Populasi penelitian ini adalah wajib pajak pribadi di dalam KPP Pratama Medan Kota yang berjumlah 153.907 orang. Sampel akan digunakan untuk mewakili populasi ini. Metode penelitian yang digunakan adalah penelitian kuantitatif. Dari hasil penelitian ini, bisa diketahui bahwa pengetahuan wajib pajak, kualitas pelayanan pajak dan peraturan pajak mempunyai pengaruh terhadap kepatuhan wajib pajak pribadi di KPP Pratama Medan Kota dan ketiga variable mempunyai pengaruh positif. Hasil penelitian tersebut juga menunjukkan bahwa kualitas pelayanan pajak mempunyai pengaruh yang paling besar terhadap kepatuhan wajib pajak pribadi di KPP Pratama Medan Kota

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