Pengaruh E-Filing, Kualitas Pelayanan, Audit dan Pemeriksaan Perpajakan dan Biaya Kepatuhan Pajak Terhadap Kepatuhan Wajib Pajak

Abstract

Abstract

To improve the quality of tax services, the government issued an e-filing policy. Also, tax audits and tax compliance fees are also strengthened in order that taxes as the main income of the state can be increased. In particular, at this time the issue of non-compliance with taxes through tax avoidance and even tax evasion is increasingly widespread. Therefore, this study aims to examine the level of tax compliance based on the above aspects. This study uses quantitative analysis. The sample was gathered on 100 taxpayers in the Bekasi Selatan KPP environment. The sample was chosen based on accidental sampling, and questionnaire was processed using multiple linear regression techniques in SPSS software. The regression results show that the implementation of e-filing, service quality, audit and tax audit, and tax compliance costs have a positive and significant effect on taxpayer compliance. In addition, several variables need attention, including the application of e-filing of the ITE law and audits and tax audits related to the ethics and professionalism of tax examiners.

Keywords: Multiple Linear Regression, KPP Pratama Bekasi Selatan, Taxpayer Compliance, SPSS, Accidental Sampling

Abstrak

Untuk meningkatkan kualitas pelayanan pajak, pemerintah mengeluarkan kebijakan e-Filing. Selain itu, audit dan pemeriksaan perpajakan dan biaya kepatuhan pajak juga diperkuat agar pajak sebagai pendapatan utama negara dapat ditingkatkan. Apalagi saat ini isu ketidakpatuhan terhadap pajak lewat penghindaran bahkan penggelapan pajak kian marak. Oleh karena itu penelitian ini bermaksud meneliti tingkat kepatuhan pajak berdasarkan aspek-aspek di atas. Sampel dilakukan terhadap 100 orang wajib pajak di lingkungan KPP Pratama Bekasi Selatan. Dengan sampel yang dipilih berdasarkan accidental sampling, kuesionar diolah menggunakan teknik regresi linear berganda. Hasil regresi menunjukan penerapan e-filing, kualitas pelayanan, audit dan pemeriksan perpajakan, dan biaya kepatuhan pajak berpengaruh positif dan signifikan pada kepatuhan WP OP. Selain itu, beberapa variabel perlu mendapat perhatian antara lain penerapan e-filing undang-undang ITE dan audit dan pemeriksaan pajak terkait etika dan profesionalisme pemeriksa pajak.

Kata kunci: Regresi Linear Berganda, KPP Pratama Bekasi Selatan, Kepatuhan Wajib Pajak, SPSS, Accidental Sampling