Pengaruh Persepsi Pengusaha Kena Pajak atas Penerapan Kebijakan Faktur Pajak dan Pelayanan Fiskus Terhadap Kepatuhan Formal pada KPP Pratama Binjai

Abstract

The issuance of regulations regarding the issuance of tax invoice policies now invites various reactions from the public, especially for taxable entrepreneurs. This will certainly affect the formal compliance of the taxable entrepreneur himself, and the service of the tax authorities must also play an important role in supporting the community, especially taxable entrepreneurs to fulfill their obligations as taxpayers. The purpose of this study was to determine the effect of the perception of taxable entrepreneurs on the application of tax invoice policies and the policy of the tax authorities on formal compliance. This research is an associative type of research in terms of its level of expansion in the form of a causal relationship. The number of samples taken in this study was 96.78 rounded up to 97 corporate taxpayers. Data collection techniques used are questionnaires, and documentation studies. Data analysis used is descriptive analysis. Quality test of validity and reliability data, multiple linear regression test, normality, multi collinearity, and hetero scedasticity. hypothesis testing (t) determination coefficient. The results of this study prove that the Perception of the Taxable Entrepreneur on Tax Invoice Policy (XI) has no effect on Formal Compliance (Y), while the Fiscal Service (X2) has a significant effect on Formal Compliance (Y).