Date: 18-12-2018 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

PENGARUH KOMPLEKSITAS PERATURAN PERPAJAKAN, KUALITAS LAYANAN, SANKSI PERPAJAKAN DAN PEMERIKSAAN TERHADAP KEPATUHAN PAJAK PADA WAJIB PAJAK PRIBADI DI KANTOR LAYANAN PAJAK SINGOSARI

Detail
Author Hartini Sulistyaningsih, SE
Category Akuntansi dan Bisnis Syariah

Abstract

This type of research has a quantitative study with explanation rate hypothesis would be tested is associative hypothesis which had a statement that shows the conjecture about the relationship between two or more variables. Data collection method was used a survey method with questionnaire media as a tools of the data collection. The population in this study has the individual taxpayers who earned income from free enterprise registered in KPP Pratama Singosari. The sampling technique in this study used pur- posive probability. In the test of this hypothesis was using multiple linear regression. Based on multiple regression analysis had gained regression equation i.e., Y = 0.238 + 0,112X1 - 0,001X2 + 0,776X4 0,103X3 + e. Results of hypothesis testing showed that (1) in the simultaneously of the complexity variables tax laws, quality of service, tax penalties, and examination of significant effect on individual tax compliance; (2) in the partially the complexity of tax laws significant effect on individual tax compliance. Regression coeffi- cient indicates that the complexity of tax laws has a positive relationship between the complexity of tax laws and the tax compliance; (3) in the partially of the quality of service has none significant effect on the individual tax compliance; (4) in the partially of tax penalty had significant effect on individual tax compliance. Regression coefficients of tax penalties show that a positive relationship between tax penalties and the tax compliance. A positive relationship was related to the sanctions that had imposed on the tax- payers who behave not comply with financial penalties or jail would be reduce the taxpayer's non- compliance. It can be concluded that the presence of the penalty taxpayers who do not comply would be detrimental to the taxpayer itself and so as to increase tax compliance behavior; (5) in the partially of the variable compliance examination had significant effect on the personal income tax. Examination of re- gression coefficients showed had a positive relationship and have the largest regression coefficient on the tax compliance. The results showed that a positive relationship had an increased in the tax compliance when inspected.