PENGARUH KUALITAS PELAYANAN, SANKSI PAJAK, DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This research aimed to examine the effect of service quality, tax sanction, tax rates on the individual taxpayers compliance of Tax Service Office, Sukomanunggal Surabaya. The research was quantitative. While, the population was individual taxpayers who were registered at Tax Service Office, Sukomanunggal Surabaya. The data collection technique used incidental sampling, in which the sample was determined by a chance of meeting with researchers. Moreover, the sampling used Slovin formula, in which obtain 99,89 respondents. Therefore, there were 100 respondents as sample. Furthermore, the data analysis technique used multiple linear regression with SPSS. The research result concluded service quality and tax sanction affect taxpayers’ compliance. This happened as the service quality of system which was provided by tax official could provide comfort and convenience in carrying out tax obligations and tax sanction. It provided a deterrent effect for taxpayers to be more compliant. On the other hand, tax rate did not affect taxpayers’ compliance. It meant, although the tax rate was high or low, taxpayers were reluctant to pay tax due to lack of taxpayers’ awareness.
Keywords: service quality, tax sanction, tax rate, taxpayers’ compliance