Pengaruh Kualitas Pelayanan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi
Wajib Pajak Orang Pribadi Yang Terdaftar di KPP Serpong Tahun 2019-2023
DOI:
https://doi.org/10.32493/ekop.v6i2.52449Keywords:
taxpayer compliance, service quality, tax sanctionsAbstract
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.
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