PENGARUH KUALITAS PELAYANAN, PEMAHAMAN, SANKSI TERHADAP KEPATUHAN PELAPORAN WAJIB PAJAK ORANG PRIBADI

Abstract

This research aimed to understand and analyze the influence of service quality, understanding and taxpayer sanction to personal taxpayer compliance report at the pratama tax service office krembangan surabaya. This obtained samples trough accidental sampling to personal taxpayer compliance that werelisted in pratam tax service office krembangan surabaya. Based on the required criteria, this research used 70 responden as samples. The dependent variable in this research were service quality, understanding and taxpayer sanction. While the independent variable was compliance with personal taxpayer reporting. Moreover, the analysis method in this research was multiple linear regression analysis method using SPSS application (statistical product service solutions). The results of this research showed that service quality, understanding and mandatory sanction had positive and significant influence to personal taxpayer reporting compliance. The amount of significance level of service quality was 0,001, The amount of significance level of understanding was 0,012 and significance level of taxpayer sanction was 0,011.
Keywords: service quality, understanding, taxpayer sanction compliance reporting.