ANALISIS PENGARUH PELAYANAN, PEMBARUAN METODE, PEMERIKSAAN, DAN SANKSI PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI PADA KPP PRATAMA PALMERAH)
Abstract
The Purpose of the research is to provide empirical evidence of the analysis of the influence of services, method updates, audits, and tax sanctions on the level of individual taxpayer compliance at KPP Pratama Palmerah. Respondents in this study were private taxpayers registered at KPP Pratama Palmerah. This study uses primary data with a random sampling system method in determining the sample with a sample of 35 people. The research method used is a survey method with a quantitative approach. The analytical technique used in this research is factor analysis. The analysis technique and hypothesis testing were carried out by analyzing the validity of the data through SPSS version 25.0. Data collection techniques are carried out using a questionnaire related to taxpayer compliance. The results of factor analysis show that these four formed factors are factors that affect taxpayer compliance, these factors appear with a new name that is determined with the highest value. The results of the study showed that the variables of Service, Method Update, Audit, and Tax Sanctions had a positive effect on the Compliance Level of Individual Taxpayers.
Keywords: Service, Method Update, Audit, Tax Sanctions, Individual Taxpayer Compliance Level.
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