PENGARUH KUALITAS PELAYANAN, PEMERIKSAAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This research aimed to examine the effect of service quality, checking, and tax sanction on the personal taxpayers’ compliance of Pratama Tax Service Office Surabaya, Sawahan.The population was personal taxpayers which were listed on Pratama Tax Service Office Surabaya, Sawahan, who did their own tax liabilities. While, the data collection technique used purposive sampling. In line with, there were 70 taxpayers as sample. Moreover, the instrument used questionnaires. In addition, the data analysis technique used multiple linear regression with SPSS 23. The research result concluded the service quality had positive and significant effect on the taxpayers’ compliance. It had been shown by positive regression coefficient, 0.522 with significance of 0.000 < 0.05. Furthermore, the checking had positive and significant on the taxpayers’ compliance. It had been shown by positive regression coefficient, 0.312 with significance of 0.16 < 0.05. Likewise, the tax sanction had positive and significant effect on the taxpayers’ compliance. It had been shown by positive regression coefficient, 0.199 with significance of 0.041 < 0.05.
Keywords: service quality, checking, tax sanction, taxpayers’ compliance.