Kepatuhan Wajib Pajak Orang Pribadi

Abstrak

Abstract

This study aims to examine the effect of service quality and tax socialization on individual taxpayer compliance. This quantitative research was conducted by collecting primary data through the distribution of questionnaires to individual taxpayers registered at KPP Pratama Jakarta Kebayoran Baru II who have fulfilled their tax obligations, such as possessing a Taxpayer Identification Number (NPWP), calculating, paying, and reporting taxes. This study uses incidental sampling, resulting in a total sample of 68 respondents, whose data were tested and analyzed using IBM Statistics software version 31. The results of the tests and analyses indicate that service quality has an effect on individual taxpayer compliance, while tax socialization does not have an effect on individual taxpayer compliance. However, service quality and tax socialization simultaneously have an effect on individual taxpayer compliance.

Kata kunci :  Kualitas Pelayanan, Sosialisasi Perpajakan, Kepatuhan Wajib Pajak