Pengaruh Kualitas Pelayanan Pajak dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Polonia

Abstract

The purpose of this study is to determine the effect of the quality of tax service on taxpayer compliance of individuals, to determine the effect of tax sanctions on taxpayer compliance of individuals, to determine the effect of tax service quality and tax sanctions on taxpayer compliance of individuals at KPP Pratama Medan Polonia. The type of research used is associative. Population used in this research is individual taxpayer at KPP Pratama Medan Polonia. The sample in this study as many as 50 individual taxpayers. The type of data used is quantitative data. Data source used is primary data. Data collection techniques are interview technique, questionnaire, and documentation study. Data analysis technique used is multiple linier regression analysis technique and hypothesis using t test and f test. The results of this study indicate that the quality of tax services and tax sanctions affect the compliance of individual taxpayers. This is evident from the results of t test where the variable service quality of taxes have a positive and significant effect with the value of sig 0.025 <0.05 and the value of t count 2.321> ttable 2.009 and tax sanction variables have a positive and significant influence with sig 0,028 <0,05 and value Thitung 2.272> ttable 2.009. Testing F variable quality of tax service and tax sanction simultaneously have positive and significant effect with value Fhitung 7.090> Ftabel 3,200. From result of multiple linear regression test obtained value Y = 10,733 + 0,362X1 + 0,313X2.