This study aims to examine the role of tax justice perception in mediating the effect of trust in government on tax compliance. The research was conducted using quantitative methods. The type of data used in this study is primary data obtained directly from respondent answers to the questionnaires that have been distributed. The population in this study is WPOP Non Karyawan in Indonesia. The sampling technique used in this study is non probability sampling with convenience sampling technique. The research sample used in this study was 385 taxpayers. The results show that trust in government had a positive effect on perception of tax justice and tax compliance, perception of tax justice had a positive effect on tax compliance, and perception of tax justice mediates between trust in government and tax compliance.
Penelitian ini bertujuan untuk menguji peran persepsi keadilan pajak dalam memediasi pengaruh kepercayaan kepada pemerintah terhadap kepatuhan pajak. Penelitian dilakukan dengan metode kuantitatif. Jenis data yang digunakan dalam penelitian ini adalah data primer yang diperoleh langsung dari jawaban responden atas kuesioner yang telah dibagikan. Populasi dalam penelitian ini adalah WPOP Non Karyawan di Indonesia. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah non probability sampling dengan teknik convenience sampling. Sampel penelitian yang digunakan dalam penelitian ini sebanyak 385 Wajib Pajak. Hasil Penelitian menunjukkan bahwa kepercayaan kepada pemerintah berpengaruh positif terhadap persepsi keadilan pajak dan kepatuhan pajak, persepsi keadilan pajak berpengaruh positif terhadap kepatuhan pajak, dan persepsi keadilan pajak menjadi mediasi antara kepercayaan kepada pemerintah terhadap kepatuhan pajak.

Pengaruh Kepercayaan Kepada Pemerintah Terhadap Kepatuhan Pajak Dengan Persepsi Keadilan Pajak Sebagai Variabel Intervening

This study aimed to analyze the effect of service quality and tax sanctions on service satisfaction and its implementation on compliance to pay personal vehicle tax. This study uses Structural Equation Modeling (SEM) as tools of analysis. The result shows that service quality affects service satisfaction, and it implies compliance with the personal vehicle tax payable compliance. Besides that, the tax sanctions affect service satisfaction, and it implies compliance with paying personal vehicle tax. Tax sanctions are a prevention tool for violations committed by taxpayers, If Service Satisfaction fails to meet expectations, and taxpayers will feel dissatisfied. If Service Satisfaction is in line with expectations, taxpayers will feel satisfied. If Service Satisfaction exceeds expectations, taxpayers will be very satisfied. JEL Classification: K34, M31

/pdf/the-effect-of-service-quality-and-tax-sanctions-on-service-47o36sy3qt.pdf

The Effect of Service Quality and Tax Sanctions on Service Satisfaction

Tax is a compulsory contribution to the state that is owed by an individual or an entity thatis compelling under the law, by not receiving direct compensation and being used for state needsfor the greatest prosperity of the people. This study aims to determine or reexamine the influenceof the application of tax amnesty policies, knowledge of taxation, awareness of taxpayers, andtax sanctions on individual taxpayer compliance at the Pratama Tax Office in East Denpasar.The sampling method in this study used accidental sampling method, with a total sampleof 100 respondents calculated using Slovin formula. The data analysis technique used is multiplelinear regression analysis techniques. The results of this study indicate that the awareness of taxpayersand taxation sanctions has a positive effect on individual taxpayer compliance at the EastDenpasar Tax Service Office which is indicated by the significance value of each variable which is0.001 and 0,000 while the tax amnesty policy and knowledge of taxation do not affect mandatorycompliance personal tax at the Primary Tax Office in East Denpasar, with a significance value ofeach variable which is 0.363 and 0.529.

Pengaruh penerapan kebijakan tax amnesty, pengetahuan perpajakan, kesadaran wajib pajak, dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi di kantor pelayanan pajak pratama denpasar timur

Tax is a mandatory contribution owed to the State by an individual or a coercive entity based on the law which does not receive direct compensation. Tax compliance is the most important thing for all countries, both developed and developing countries. This study aims to examine the effect of service quality, taxpayer awareness, tax socialization, and tax rates on taxpayer compliance at the West Denpasar Pratama Tax Office with tax sanctions as a moderating variable.The method of determining the sample in this study is the accidental sampling method and uses the Slovin formula to get the number of 100 people. The analytical tool used Moderated Regression Analysis.The results showed that service quality, taxpayer awareness, tax socialization, and tax rates had a positive effect on individual taxpayer compliance. Tax sanctions are able to moderate the effect of service quality, taxpayer awareness, tax socialization, and tax rates on individual taxpayer compliance.

/pdf/kepatuhan-wajib-pajak-di-kantor-pelayanan-pajak-pratama-3mgef7ru.pdf

Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Pratama Denpasar Barat Dengan Sanksi Pajak Sebagai Variabel Moderasi

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan e-Filing, sosialisasi perpajakan, kesadaran wajib pajak dan sanksi perpajakan secara parsial dan simultan terhadap kepatuhan wajib pajak orang pribadi. Lokasi penelitian ini pada Pada Kantor Pelayanan Pajak Pratama Denpasar Timur. Populasi menggunakan wajib pajak orang pribadi Pada Kantor Pelayanan Pajak Pratama Denpasar Timur dan sampel sebanyak 100 responden. Teknik analisis data menggunakan Uji Validitas, Uji Reabilitas, Uji Asumsi Klasik, Anaisis Regresi Linier Berganda, Uji Koefisien Determinasi, Uji F dan Uji t. Dari hasil penelitian diperoleh hasil : (1) pengaruh penerapan e-Filing berpengaruh positif dan tidak signifikan, dimana diperoleh t hitung sebesar 1,268 dan nilai signifikansi sebesar 0,208. (2) sosialisasi perpajakan berpengaruh positif dan tidak signifikan, dimana diperoleh nilai t hitung sebesar 0,131 dan nilai signifikansi sebesar 0,896. (3) kesadaran wajib pajak berpengaruh positif signifikan terhadap kepatuhan wajib pajak orang pribadi, dimana diperoleh nilai t hitung sebesar 3,138 dan nilai signifikansi sebesar 0,002. (4) sanksi perpajakan berpengaruh positif signifikan terhadap kepatuhan wajib pajak orang pribadi, dimana diperoleh nilai t hitung sebesar 5,586 dan nilai signifikansi sebesar 0,000. Besarnya pengaruh variabel bebas terhadap kepatuhan wajib pajak orang pribadi adalah 58,4%.

Pengaruh e-filing, sosialisasi, kesadaran wajib pajak, dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi

This research aimed to determine the effect of taxpayer awareness, knowledge and understanding of regulations, taxation, quality of service and tax penalties on tax compliance on the Tax Office (KPP) Pratama East Denpasar. The theory used in this study are attribution theory (atribution theory), contingency theory and the theory of perceived behavior (TPB). The population in this study include individual taxpayers registered at the Tax Office Pratama East Denpasar number 100.703 taxpayers. The samples used in this study were 100 respondents with incidental sampling technique sampling method. The data collection was conducted by questionnaire. Data analysis technique used is multiple linear regression. The results showed that the taxpayer awareness, knowledge and understanding of regulations, taxation, quality of service and tax penalties positive effect on tax compliance.

Pengaruh kesadaran, pengetahuan dan pemahaman perpajakan, kualitas pelayanan dan sanksi perpajakan terhadap kepatuhan wajib pajak

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Pengaruh kesadaran, pengetahuan dan pemahaman perpajakan, kualitas pelayanan dan sanksi perpajakan terhadap kepatuhan wajib pajak