Komala, Kirana Cipta (2014) Pengaruh Kualitas Pelayanan Perpajakan Terhadap Kepatuhan Wajib Pajak Badan (Studi pada Kantor Pelayanan Pajak Madya Malang). Sarjana thesis, Universitas Brawijaya.
Abstract
Direktorat Jendral Pajak (DJP) telah melakukan upaya untuk meningkatkan penerimaan pajak, salah satunya dengan melakukan reformasi perpajakan yakni mengubah sistem pemungutan pajak di indonesia menjadi self assessment system. Peningkatan penerimaan pajak harus diimbangi dengan peningkatan kepatuhan wajib pajak. Upaya dalam peningkatan kepatuhan wajib pajak dapat dilakukan dengan meningkatkan kualitas pelayanan yang baik kepada wajib pajak. Peningkatan kualitas dan kuantitas pelayanan diharapkan dapat memberikan kepuasan wajib pajak sebagai pelanggan, dengan begitu kepatuhan di bidang perpajakan juga semakin meningkat. Penelitian ini bertujuan untuk mengidentifikasi pengaruh antara kualitas pelayanan perpajakan melalui bukti fisik (tangibles), kehandalan (reliability), daya tanggap (responsiveness), keyakinan (assurance), dan empati (empathy) terhadap kepatuhan wajib pajak KPP Madya Malang secara simultan dan parsial serta pengaruh paling dominan. Penelitian ini dilakukan pada bulan Febuari 2014 di Kantor Pelayanan Pajak Madya Malang, dengan menyebar kuesioner kepada wajib pajak badan sebesar 93 responden, pengambilan sample dilakukan dengan menggunakan insidental sampling. Jawaban dari pertanyaan menggunakan skala likert. Data yang diperoleh kemudian dianalisis menggunakan regresi berganda, uji asumsi klasik, uji F dan uji t. Hasil analisis penelitian menunjukan bahwa secara simultan dan parsial variabel bukti fisik (tangibles), kehandalan (reliability), daya tanggap (responsiveness), keyakinan (assurance), dan empati (empathy) berpengaruh signifikan terhadap kepatuhan wajib pajak KPP Madya Malang. Variabel yang memiliki pengaruh yang paling dominan adalah variabel daya tanggap (responsiveness) karena variabel ini memiliki koefisien beta tertinggi sebesar 0,281. Nilai koefisien determinasi (R2) sebesar 0,772 atau 77,2%. Artinya bahwa keragaman Kepatuhan wajib pajak badan dipengaruhi oleh 77,2% variabel bebas Bukti fisik, Keandalan, Daya tanggap, Keyakinan dan Empati. Sedangkan sisanya yaitu sebesar 22,8% dipengaruhi oleh faktor lain diluar pembahasan ini.
English Abstract
Directorate general of Taxes (DJP) has made an efforts to increase tax revenues, one of them by doing a tax reform which changed the tax collection system in Indonesia became self assessment system. Increased tax revenues should be compensated by the increase taxpayer compliance. Efforts in improving taxpayer compliance can be done by increasing the good quality of service to taxpayers. Increased quality and quantity of services are expected to provide taxpayer satisfaction as a customer, so compliance in the field of taxation is also growing. This study aimed to identify the influence of service quality consist of tangibles, reliability, responsiveness, assurance, and empathy to corporate taxpayer compliance at tax office Madya Malang simultaneously and partially and also the most dominant influence variable. This research was conducted in February 2014 at the Tax Office Madya Malang. Using questionnaire as data collection that is distributed directly to the corporate taxpayer as much as 93 respondents, samples using incidental sampling. The answers of questions using likert scale. The data obtained are then analyzed using multiple regression, classic assumption test, F test and t test. The result of the analysis research show that variables tangibles, reliability, responsiveness, assurance, and empathy has significant effect simultaneously and partially on taxpayer compliance at tax office Madya Malang. Variables that has the most dominant influence is responsiveness because these variable have the highest beta coefficient of 0.281. The coefficient of determination (R2) it is 0.772 or 77.2 %. It means that the diversity of corporte taxpayers compliance affected by the 77.2 % independent variable tangibles, reliability, responsiveness, assurance and Empathy. While the rest of the 22.8 % are influenced by other factors outside of this discussion.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2014/272/051404405 |
| Uncontrolled Keywords: | Kualitas pelayanan, kualitas pelayanan perpajakan, dimensi kualitas pelayanan, kepatuhan wajib pajak badan; service quality, tax service quality, the dimensions of service quality, corporate tax payer compliance |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Hasbi |
| Date Deposited: | 13 Aug 2014 09:02 |
| Last Modified: | 11 Nov 2021 16:31 |
| URI: | http://repository.ub.ac.id/id/eprint/116369 |
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