Pengaruh Sanksi Perpajakan dan Kesadaran Wajib Pajak Terhadap Kualitas Pelayanan Serta Dampaknya Pada kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi dan Bangunan

Abstract

Penelitian ini bertujuan untuk memperoleh temuan eksplanatif yang teruji tentang pengaruh (1) sanksi perpajakan terhadap kesadaran wajib pajak, (2) sanksi perpajakan dan kesadaran wajib pajak terhadap kualitas, (3) sanksi perpajakan terhadap kualitas pelayanan, (4) kesadaran wajib pajak terhadap kualitas pelayanan, (5) kualitas pelayanan terhadap kepatuhan wajib pajak dalam, (6) sanksi perpajakan dan kesadaran wajib pajak terhadap kepatuhan wajib pajak, (7) sanksi perpajakan terhadap kepatuhan wajib pajak, dan (8) kesadaran wajib pajak terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan (PBB) di Dinas Pendapatan Daerah Kabupaten Buleleng. Desain penelitian yang digunakan adalah desain penelitian kuantitatif kausal. Data dikumpulkan dengan metode pencatatan dokumen dan kuesioner. Data yang diperoleh kemudian dianalisis dengan analisis jalur. Hasil penelitian menunjukkan ada pengaruh positif dan signifikan dari (1) sanksi perpajakan terhadap kesadaran wajib pajak, (2) sanksi perpajakan dan kesadaran wajib pajak terhadap kualitas pelayanan, (3) sanksi perpajakan terhadap kualitas pelayanan, (4) kesadaran wajib pajak terhadap kualitas pelayanan, (5) kualitas pelayanan terhadap kepatuhan wajib pajak, (6) sanksi perpajakan dan kesadaran wajib pajak terhadap kepatuhan wajib pajak, (7) sanksi perpajakan terhadap kepatuhan wajib pajak, dan (8) kesadaran wajib pajak terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan (PBB) di Dinas Pendapatan Daerah Kabupaten Buleleng.
Kata Kunci : Kepatuhan wajib pajak, kesadaran wajib pajak, kualitas pelayanan, dan sanksi perpajakan

This research aimed to obtain an explanatory findings were tested on the effect of 1) tax penalties against taxpayers awareness, (2) tax penalties and taxpayer awareness of the quality of service, (3) tax penalty on the quality of service, (4) the taxpayer awareness of the quality of service, (5) the quality of service to the taxpayer compliance in, (6) tax penalties and awareness of taxpayers on tax compliance, (7) tax penalties on tax compliance , and (8) the taxpayer awareness on tax compliance in paying land and building tax (PBB) in the Department of Revenue Buleleng. This research design used is quantitative causal research design. Data was collected using documentation. The data obtained and analyzed by using path analysis. The results showed there was a positive and significant effect of (1) tax penalties against taxpayers awareness, (2) tax penalties and taxpayer awareness of the quality of service, (3) tax penalty on the quality of service, (4) the taxpayer awareness of the quality of service , (5) the quality of service to the taxpayer compliance, (6) tax penalties and awareness of taxpayers on tax compliance, (7) tax penalties on tax compliance, and (8) the awareness of taxpayers on tax compliance in paying land tax and Building (PBB) in the Department of Revenue Buleleng.
keyword : Compliance taxpayer, awareness taxpayer, quality of service, and tax penalties