Pengaruh Kualitas Pelayanan Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi

Wajib Pajak Orang Pribadi Yang Terdaftar di KPP Serpong Tahun 2019-2023

Abstract

The purpose of this study is to provide empirical evidence on the effect of service
quality and tax sanctions on individual taxpayer compliance, which plays a critical
role in supporting the sustainability of a country’s taxation system and ensuring the
optimization of state revenue. The research was conducted on individual taxpayers
registered at the Serpong Primary Tax Service Office (KPP Pratama Serpong)
using a probability sampling method, with a total of 100 taxpayers selected as the
sample, all of whom are required to report their annual tax returns. This study
applies a quantitative approach with multiple linear regression analysis as the main
technique to evaluate the relationship between service quality and tax sanctions as
independent variables, and taxpayer compliance as the dependent variable. Data
collection was carried out through questionnaires distributed directly to
respondents, allowing researchers to obtain accurate information about their
perceptions, attitudes, and behaviors regarding tax obligations. The results of the
analysis reveal that service quality and tax sanctions both significantly influence
taxpayer compliance. Specifically, better service quality, demonstrated by
responsive, reliable, and professional tax officers, encourages taxpayers to comply
with tax regulations, as it builds trust and reduces administrative difficulties. At the
same time, effective tax sanctions serve as a strong deterrent against
noncompliance, motivating taxpayers to fulfill their obligations consistently and on
time. These findings highlight the importance of balancing high-quality tax
services with strict enforcement mechanisms, providing valuable insights for tax
authorities and policymakers to strengthen strategies that enhance taxpayer
compliance and ultimately contribute to maximizing state revenue through
improved efficiency in the tax collection system.

Keywords: taxpayer compliance, service quality, and tax sanctions