PENGARUH KUALITAS PELAYANAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This research aimed to examine service quality and tax sunction on the taxpayers’ obedience at Pratama Tax Office Simokerto Surabaya. Furthermore, this research’s independent variable showed that service quality and tax sunction, while this research’s dependent variable used taxpayer’s obedience. This research used the quantitative method. At the same time, this research population used personal taxpayers listed on KPP Pratama Simokerto Surabaya. Moreover, this research sample used accidental sampling, i.e., a determination sample that coincidentally met with sample criteria as the data source. Based on the number of samples, it obtained 68 samples, additionally, the analysis method of this research used multiple linear regressions analysis with SPSS 25 version. This research showed that service quality had a positive effect on the taxpayer’s obedience because the tax officer has given service and provided a good responbility. Tax sunction had a positive effect on the taxpayer’s obedience . this showed that the higher the tax sanction given to the taxpayers, the taxpayers’ obedience in fulfilling their tax obligation also increased.
Keywords: service quality, tax sanction, taxpayers obedience