Pengaruh Kualitas Pelayanan Perpajakan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak

Authors

  • Devita Devita Universitas Islam Negeri Sumatera Utara
  • Dara Nabila Universitas Islam Negeri Sumatera Utara
  • Lamsina Harahap Universitas Islam Negeri Sumatera Utara
  • Dini Vientiany Universitas Islam Negeri Sumatera Utara

DOI:

https://doi.org/10.61722/jiem.v2i7.1879

Keywords:

service quality, taxation, compliance, taxpayers

Abstract

The aim of this research is to determine the influence of tax service quality and tax sanctions on taxpayer compliance. This research also aims to find out whether the quality of tax services and tax sanctions have a significant relationship with taxpayer compliance. This research uses a quantitative approach with a focus on explanatory research, which aims to reveal the cause-and-effect relationship between independent variables, namely the quality of tax services and tax sanctions, on the dependent variable, namely taxpayer compliance in Medan City, Indonesia. This research shows that the quality of tax services and tax sanctions are important factors that influence taxpayer compliance. Therefore, the DGT needs to improve the quality of tax services and implement effective tax sanctions to increase taxpayer compliance.

References

(Fitriani, 2020)Asalam, V. D. T. P. S. A. G. (2022). PENGARUH KUALITAS PELAYANAN PAJAK, PEMAHAMAN PERATURAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHANWAJIB PAJAK. 6(3), 273–282.

Azizah, M. (2020). PENGARUH SANKSI PAJAK DAN KUALITAS PELAYANAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KPP PRATAMA KARANGPILANG SURABAYA (Vol. 21, Issue 1).

Bahri, S., Diantimala, Y., & Majid, M. (2019). PENGARUH KUALITAS PELAYANAN PAJAK, PEMAHAMAN PERATURAN PERPAJAKAN SERTA SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Pada Kantor Pajak KPP Pratama Kota Banda Aceh). Jurnal Perspektif Ekonomi Darussalam, 4(2), 318–334. https://doi.org/10.24815/jped.v4i2.13044

Fahmi, M., Krisna Hari, K., & Author, C. (2023). Kepatuhan Wajib Pajak Orang Pribadi Di Kpp Ilir Timur Kota Palembang. Balance : Jurnal Akuntansi Dan Bisnis, 8(2), 164–174. http://jurnal.um-palembang.ac.id/balance

Febriyanti, A. N. W., Adnyana Mahapu, I. N. K., & Sudiartana, I. M. (2022). Pengaruh Kualitas Pelayanan, Sanksi Perpajakan, Motivasi Wajib Pajak, Sosialisasi Perpajakan Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kantor Prlayanan Pajak Pratama Badung Utara. Kharisma, 4(3), 78–87.

Fitriani, I. N. (2020). Pelatihan Pembuatan Deodoran Dari Bahan Alami Dan Perintisan Sebagai Home Industri. SEMAR (Jurnal Ilmu Pengetahuan, Teknologi, Dan Seni Bagi Masyarakat), 7(1), 1–6. https://doi.org/10.20961/semar.v7i1.24490

Hadi, N., & Mahmudah, U. (2018). Pengaruh Kualitas Pelayanan Perpajakan Terhadap Kepatuhan Wajib Pajak. AKTSAR: Jurnal Akuntansi Syariah, 1(2), 257. https://doi.org/10.21043/aktsar.v1i2.5222

Lubis, R. H. (2017). PENGARUH KUALITAS PELAYANAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA MEDAN BELAWAN. 4(1), 31–41.

Downloads

Published

2024-06-29

Issue

Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)

Section

Articles

License

Copyright (c) 2024 JURNAL ILMIAH EKONOMI DAN MANAJEMEN

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.