Previllage Tax Payer, Sosialisasi Pajak, dan Kepercayaan pada Otoritas Pajak terhadap Kepatuhan
DOI:
https://doi.org/10.33603/jka.v1i1.525Abstrak
Abstract
The purpose of the research to analyze the influence of the privilege tax, tax and trust socialization to the tax authorities against taxpayer compliance in KPP Pratama Cirebon city. Based on data from KPP Pratama in Cirebon city, not all tax payers private person become the object in this study because the number are very large and the limitations of time and cost. Sampling was done by the method of purposive sampling. The number of samples specified by 25 people. Primary data collection method used is by the method of question form (questionnaire). Data analysis techniques used in this research is the technique of multiple regression analysis. Based on the results of the analysis undertaken showed previllage tax payer then affect positive significantly toward taxpayer compliance while socializing tax and trust of the tax authorities which is not supported.
Keywords: Previllage tax payer; Tax socialization; Trust; Tax payer compliance.
Abstrak
Tujuan penelitian adalah menganalisis pengaruh privilege pajak, sosialisasi pajak dan kepercayaan kepada otoritas pajak terhadap kepatuhan wajib pajak di KPP Pratama kota Cirebon. Berdasarkan data dari KPP Pratama di kota Cirebon, tidak semua wajib pajak orang pribadi menjadi obyek dalam penelitian ini karena jumlahnya sangat besar dan keterbatasan waktu dan biaya. Pengambilan sampel dilakukan dengan metode purposive sampling. Jumlah sampel ditentukan 25 orang. Metode pengumpulan data primer yang dipakai adalah dengan metode angket (kuesioner). Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi berganda. Berdasarkan hasil analisis yang dilakukan maka menunjukkan previllage tax payer berpengaruh positif signifikan terhadap kepatuhan wajib pajak sedangkan sosialisasi pajak dan kepercayaan terhadap otoritas pajak tidak didukung.
Kata Kunci: Privilege tax payer; Sosialisasi pajak; Kepercayaan terhadap otoritas; Kepatuhan pajak wajib pajak.
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