PENGARUH KESADARAN PERPAJAKAN, KUALITAS PELAYANAN DAN SOSIALISASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MUARA TEWEH

Abstract

The purpose of this study is to examine how taxpayer compliance is impacted by tax awareness, service quality, and tax socialization.  utilizing both statistical and descriptive analysis techniques.  Two hundred individuals who would pay taxes were given questionnaires.  The Service Quality variable's Standardized Coefficients Beta value, which is 0.799, is higher than the values of the other independent variables.  The second hypothesis is approved based on the significance test T test value of -4.815 > 1.972.  It is determined that Table Fcount > Ftable of 138.847 > 2.65 is important. The Taxpayer Compliance variable is significantly impacted by Tax Awareness, Service Quality, and Tax Socialization all at once.  Service Quality (0.799), Tax Socialization (-0.263), and Tax Awareness (0.050) all have standardized beta values.  Taxpayer compliance is 61.7% impacted by service quality, with the remaining 38.3% coming from factors not included in the study.  The coefficient of determination R2 results yielded a R Square value of 0.617, it was determined.