DAMPAK SOSIALISASI PADA PENGARUH PROGRAM PEMUTIHAN, PEMAHAMAN PERATURAN, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK

Mu’fidah Akhprilia Putri  Zein; Nur Fadjrih  Asyik

Mu’fidah Akhprilia Putri Zein Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Nur Fadjrih Asyik Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Keywords: tax whitening program, understanding regulation, service quality, taxprayers’ compliance of tax vehicle, and socialization

Abstract

This research examines how socialization affects the results of tax whitening programs, understanding regulation, and service quality on taxprayers’ compliance of tax vehicle at SAMSAT South Surabaya office. The study applies quantitatively and makes use of both primary and secondary data. Furthermore, the data collection technique used accidental sampling. In line with that, 98 samples were taken from 397.791 taxprayers in total at SAMSAt South Surabaya Office. Moreover, the data were calculated with SPSS (Statistical Package for Social Sciences). The result indicates that as follows: (1) tax whitening program has a positive effect on taxpayers’ compliance of tax vehicles, (2) understanding regulation has a negative effect on taxprayers’ compliance of tax vehicles, (3) service quality has a negative effect on taxprayers’ compliance of tax vehicles, (4) socialization cannot moderate the effect of tax whitening program, (5) socialization cannot moderate the effect of understanding regulation on taxprayer’ compliance of tax vehicle, and (6) socialization can moderate the effect of service quality on taxprayers’ compliance of tax vehicle with pure moderation.