PENGARUH KUALITAS PELAYANAN PERPAJAKAN, SANKSI PAJAK DAN MOTIVASI MEMBAYAR PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KANTOR PELAYANAN PAJAK PRATAMA MUARA TEWEH

Abstract

This research  aims to analyze the influence of Tax Service Quality, Tax Sanctions, and Tax Payment Motivation on Taxpayer Compliance. The methods used are descriptive analysis and statistical analysis. Questionnaires were distributed to 200 taxpayers at the Muara Teweh Primary Tax Office. The analysis results show that the Standardized Coefficients Beta value for the Tax Service Quality variable is higher than the other independent variables, at 0.742. The T-test yielded a significance value of 10.058 > 2.65, thus accepting the third hypothesis. The F-test also showed significant results with an F-calculated value of 138.847 > F-table 2.65. Simultaneously, Tax Service Quality, Tax Sanctions, and Motivation to Pay Taxes significantly influence Taxpayer Compliance. The Standardized Coefficients Beta values are as follows: Tax Service Quality (0.742), Tax Sanctions (0.476), and Motivation to Pay Taxes (0.545). Tax Service Quality contributes 68% to Taxpayer Compliance, while the remaining 32% is influenced by other variables outside the scope of this study. The coefficient of determination (R²) is 0.680.