Pengaruh Kesadaran MembayarPajak, Kualitas Pelayanan dan Sanksi Pajak terhadap Kepatuhan Membayar Pajak (Studi Kasus di Desa Prapag Kidul, Kecamatan Losari, Kabupaten Brebes)

Abstract

This study aims to determine the influence of tax awareness on tax payment compliance, the effect of service quality on tax payment compliance, the effect of tax sanctions on tax payment compliance, the effect of tax payment awareness, service quality and tax sanctions together on tax payment compliance in Prapag Kidul Village, Losari District, Brebes Regency. This study uses a quantitative descriptive approach and the type of research is an empirical study supported by a survey. The population in this study is all taxpayers in Prapag Kidul Village as many as 5539. The sampling technique in this study used the Slovin formula with a margin error of 10% obtained by 98 respondents. The data used is primary data in the form of a questionnaire instrument. The results showed that the awareness of paying taxes had an effect on tax compliance with the t value of taxpayer awareness (X₁) > t table (7,197 > 1.98552) and a significance value of 0.000 < 0.05; service quality had an effect on tax payment compliance with t value of service quality (X₂) t table (2,873 > 1.98552) and a significance value of 0.000 < 0.05; tax sanctions affect tax compliance with the tax sanction calculation t value (X₃) > t table (4,065 > 1.98552) and a significance value of 0.000 < 0.05; tax sanctions affect tax payment compliance with the value t of tax sanctions calculation (X3) > t table (4.065 > 1.98552) and significance values 0.000 < 0.05; tax awareness of paying taxes, service quality, and tax sanctions together affect tax payment compliance; together between the variables of taxpayer awareness, service quality, sanctions, and tax compliance with tax payment compliance with tax payment compliance with the value of F table > F calculation = 116,897 > 2.47 at a significance level of 0.05.