Analisis Pengaruh Sosialisasi Pajak, Sanksi Pajak dan Kepatuhan Wajib Pajak terhadap Penerimaan Pajak pada Kantor Pelayanan Pajak Madya Medan

  • Benny Rojeston Marnaek Nainggolan Universitas Prima Indonesia
  • Sakaria Jonathan Putra Pinem

Abstract

Tax revenue is the largest revenue in the State Budget (APBN) in the last decade. This study aims to determine the effect of Service Quality, Knowledge of Taxes, Tax Examination, Tax Counseling and Tax Sanctions on Taxpayer Compliance at Medan Middle Tax Office. This study applies certain criteria in determining samples which are often referred to as Saturated Samples. This study obtained a sample of 122 questionnaires, 30 were used for validity test and 92 for classic assumption test using SPSS test equipment. The data analysis used is multiple linear analysis and hypothesis testing. The results of the analysis obtained are Tax Dissemination and Compliance does not affect the Tax Revenue. Tax Sanctions have an influence on Tax Receipts.

Keywords: Socialization, Tax Sanctions, Taxpayer Compliance, Tax Revenue

References

Mardiasmo. (2016). Perpajakan Edisi Terbaru 2016. Edisi 18, Yogyakarta: CV Andi Offset.

Yahya. (2016). Pengaruh Sosialisasi Perpajakan dan Ekstensifikasi Pajak Terhadap Penerimaan Pajak Penghasilan Orang Pribadi. Jurnal Universitas Sarjanawiyata Tamansiswa.

Riyanti, Sukmo. (2013). Pengaruh Sosialisasi Perpajakan, Kualitas Pelayanan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Badan Tahun 2014. Jurnal Universitas Mercu Buana.

Rahayu, Dwi. (2010). Analisis Pengaruh Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak pada Kantor Pelayanan Pajak Pratama Semarang Selatan. Semarang

Sugiyono. (2012). Metode Penelittian Bisnis. Bandung: Alfabeta.

Azwar, Saifuddin. (2015). Reliabilitas dan Validitas. Edisi 4. Yogyakarta: Pustaka Pelajar.

Ghozali, Imam. (2009). Aplikasi Analisis Muktivariate Dengan Program SPSS. Ed 4. Semarang: Badan Penerbit Universitas Diponegoro.
Published
2019-04-20
How to Cite
Nainggolan, B., & Pinem, S. (2019). Analisis Pengaruh Sosialisasi Pajak, Sanksi Pajak dan Kepatuhan Wajib Pajak terhadap Penerimaan Pajak pada Kantor Pelayanan Pajak Madya Medan. Journal of Economic, Bussines and Accounting (COSTING), 2(2), 256-262. https://doi.org/https://doi.org/10.31539/costing.v2i2.565
Abstract viewed = 3 times
PDF downloaded = 1 times