Fujiana, Hana (2024) PENGARUH KUALITAS PELAYANAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI SAMSAT KELAPA DUA KABUPATEN TANGERANG. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The problem of lack of quality of service, the lack of strict sanctions imposed on taxpayers who do not fulfill their tax obligations affects the level of taxpayer compliance. One of the requirements for taxpayer compliance to be said to be successful is the low amount of arrears, but the data on motor vehicle tax arrears at the Kelapa Samsat in 2015-2018 was 282,843 (43.48%), increasing in 2018-2022 by 295,510 (46.47%). The purpose of this study was to determine the effect of service quality on taxpayer compliance, tax sanctions on taxpayer compliance, service quality and tax sanctions on taxpayer compliance in paying motor vehicle tax at the Kelapa Dua Samsat, Tangerang Regency. Using the theory of service quality according to Kotler in Muttaqin (2019), the theory of tax sanctions according to Ni Komang (2021) and the theory of taxpayer compliance according to Wardani Rumiyatun (2017). This study uses a quantitative method with an associative technique. The sampling technique is purposive sampling based on certain criteria. Based on the results of the analysis, there is an influence of service quality on taxpayer compliance of 71.0%, from the service quality variables that can affect taxpayer compliance is the guarantee indicator. There is no influence of tax sanctions on taxpayer compliance of 46.5%, from the tax sanction variable, the indicator of imposing sanctions is carried out firmly with the highest score that increases taxpayer compliance. There is an influence between service quality, tax sanctions on taxpayer compliance of 71.9%, from the taxpayer compliance variable, the indicator of fulfilling obligations has the greatest influence on taxpayer compliance. Suggestions to overcome this problem are to provide facilities that are not yet available, publish the latest information related to Samsat services, Samsat must be responsive in responding to complaints from taxpayers. provide socialization about the importance of paying taxes and socialization related to tax sanctions so that taxpayers understand the purpose of sanctions and sanctions are given to taxpayers who do not carry out their tax obligations.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Permasalahan kurangnya kualitas pelayanan, kurang tegasnya sanksi yang dikenakan kepada wajib pajak yang tidak menjalankan kewajiban perpajakannya mempengaruhi tingkat kepatuhan wajib pajak. Salah satu syarat kepatuhan wajib pajak dikatakan berhasil yaitu jumlah tunggakan rendah, namun data tunggakan pajak kendaraan bermotor di samsat Kelapa di tahun 2015-2018 sebesar 282. 843 (43,48%), meningkat di tahun 2018-2022 sebesar 295.510 (46,47%). Tujuan penelitian ini untuk mengetahui pengaruh kualitas pelayanan terhadap kepatuhan wajib pajak, sanksi pajak terhadap kepatuhan wajib pajak, kualitas pelayanan dan sanksi pajak terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di Samsat Kelapa Dua Kabupaten Tangerang. Menggunakan teori kualitas pelayanan menurut Kotler dalam Muttaqin (2019), teori sanksi pajak menurut Ni Komang (2021) dan teori kepatuhan wajib pajak menurut Wardani Rumiyatun (2017). Penelitian ini menggunakan metode kuantitatif dengan teknik asosiatif. Teknik pengambilan sampel yaitu purposive sampling berdasarkan kriteria tertentu. Berdasarkan hasil analisis terdapat pengaruh kualitas pelayanan terhadap kepatuhan wajib pajak sebesar 71,0%, dari variabel kualitas pelayanan yang dapat mempengaruhi kepatuhan wajib pajak adalah indikator jaminan. Tidak terdapat pengaruh sanksi pajak terhadap kepatuhan wajib pajak sebesar 46,5%, dari variabel sanksi pajak indikator pemberian sanksi dilakukan dengan tegas dengan skor tertinggi yang meningkatkan kepatuhan wajib pajak. Terdapat pengaruh antara kualitas pelayanan, sanksi pajak terhadap kepatuhan wajib pajak sebesar 71,9%, dari variabel kepatuhan wajib pajak indikator memenuhi kewajiban yang paling besar mempengaruhi kepatuhan wajib pajak. Saran untuk mengatasi permasalahan ini yaitu menyediakan fasilitas yang belum tersedia, mempublikasikan informasi terbaru terkait pelayanan Samsat, Samsat harus responsif dalam menanggapi keluhan dari wajib pajak. memberikan sosialisasi tentang pentingnya membayar pajak dan sosialisasi terkait sanksi pajak agar wajib pajak memahami tujuan adanya sanksi dan diberikannya sanksi kapada wajib pajak yang tidak menjalankan kewajiban perpajakannya. | |||||||||
| Uncontrolled Keywords: | Service Quality, Tax Sanctions, Taxpayer Compliance Kualitas Pelayanan, Sanksi Pajak, Kepatuhan Wajib Pajak | |||||||||
| Subjects: | H Social Sciences > Public Administration | |||||||||
| Divisions: | 06-Fakultas Ilmu Sosial dan Ilmu Politik 06-Fakultas Ilmu Sosial dan Ilmu Politik > 63201-Program Studi Administrasi Publik |
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| Depositing User: | Hana Hana Fujiana | |||||||||
| Date Deposited: | 14 Feb 2025 03:37 | |||||||||
| Last Modified: | 14 Feb 2025 03:37 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/45435 |
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