PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PERPAJAKAN DAN KUALITAS PELAYANAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PERLAYANAN PAJAK (KPP) MUARA TEWEH

Abstract

This study aims to analyze the influence of tax knowledge, tax sanctions, and the quality of tax services on taxpayer compliance at the Muara Teweh Pratama Tax Office (KPP Pratama Muara Teweh). The study used a quantitative method with a qualitative and quantitative analysis approach, through the distribution of questionnaires to 50 respondents of KPP Pratama Muara Teweh employees. The results showed that the variable of tax service quality (X3) had the largest Standardized Coefficients Beta value of 0.394, compared to other independent variables. The partial test (t-test) produced a value of 2.955 > 2.012, so the third hypothesis was accepted. The simultaneous test (F-test) obtained the result of F count = 5.867 > F table = 2.79, which means significant. Simultaneously, the three independent variables influenced taxpayer compliance, with the details of the Standardized Coefficients Beta values: tax knowledge (0.104), tax sanctions (0.186), and the quality of tax services (0.394). From the results of the coefficient of determination (R²), it is known that the quality of tax services contributes 27.7% to taxpayer compliance, while the remaining 72.3% is influenced by other factors outside this research.