THE EFFECT OF TAX SANCTIONS, TAXPAYER AWARENESS, AND QUALITY OF TAX SERVICES ON TAXPAYER COMPLIANCE WITH PERSONAL PERSONS AT KPP PRATAMA PATI

Arini Novandalina, Sarbullah Sarbullah, Rokhmad Budiyono

Abstract


Tax is one of the important instruments in the country's economy because it is the largest and most flexible source of state revenue. Adherence to paying taxes contributes to the achievement of the tax targets set by the government, but often there are still many non- compliance, especially on personal taxpayers. This study intends to determine the effect of tax penalties, awareness of taxpayers and the quality of tax services on personal taxpayer compliance at KPP Pratama Pati. The populations in this study are 35,471 personal taxpayers who has had a NPWP more than one year and had a small and medium enterprise in the area of KPP Pratama Pati, and from that number 100 respondents were taken as respondents. Variables in this study were tax penalties (X1), taxpayer awareness (X2), and tax service quality (X3), taxpayer compliance (Y). Methods of data collection are questionnaires and observations. The analytical method is the classic assumption test which consists of normality test, multicollinearity test, autocorrelation test, heteroscedasticity test and multiple regression analysis that consist of F test, t test, and coefficient of determination (R2) test.The results showed that respondents' responses to tax penalties were very good, awareness of taxpayers and the quality of tax office services were also very good, and taxpayer compliance at KPP Pratama Pati was also very high. The results of the t test obtained a value of p <0.05 for the three independent variables with a positive correlation coefficient value of 0.582; 0.293; and 0,980 for variable tax penalties, taxpayer awareness and service quality of the tax office. The explanatory power of the three variables towards taxpayer compliance is 61.9%.The conclusions in this study are: tax penalties, awareness of taxpayers and the quality of tax services have a positive and significant effect on taxpayer compliance. The dominant factor affecting personal taxpayer compliance is the service quality of the tax office.

Keywords: Penalties, Awareness, Service Quality, Taxpayer Compliance


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