PENGARUH PEMAHAMAN PERATURAN PAJAK, PENYULUHAN PAJAK SERTA SANKSI PAJAK TERHADAP KEPATUHAN PERPAJAKAN BENDAHARAWAN PEMERINTAH DI KPP PRATAMA MEDAN BARAT.

YOHANES ULITUA BENHARD IMAN IMANUEL GULTOM (2022) PENGARUH PEMAHAMAN PERATURAN PAJAK, PENYULUHAN PAJAK SERTA SANKSI PAJAK TERHADAP KEPATUHAN PERPAJAKAN BENDAHARAWAN PEMERINTAH DI KPP PRATAMA MEDAN BARAT. , SKRIPSI, UNIVERSITAS PRIMA INDONESIA

ABSTRAK

The purpose of the study is to analyze the tax knowledge, tax services and tax sanctions on the compliance of Government Treasurer Taxpayers at the Tax Office of West Medan (Kantor Pelayanan Pajak Pratama Medan Barat). The number of sample units used as reference is 45 respondents from active Government Treasurer Taxpayers in the Tax Office of West Medan. Research to obtain data was carried out by receiving feedback from the distribution of several questionnaires. The data obtained were then calculated and analyzed with multiple linear regression analysis, F test and t test which were processed with the SPSS application. From the data that has been processed, it can be concluded that the understanding of tax regulations has a positive and significant impact on the compliance level of Government Treasurer Taxpayers, tax services have a positive and significant impact on the compliance level of Government Treasurer Taxpayers, tax sanctions have a positive and significant impact on the compliance level of Government Treasurer Tax. This means that the understanding of tax regulations from the Treasurer, tax services from tax officials and tax sanctions from the Directorate General of Taxes can provide encouragement to increase the compliance of Government Treasurer Taxpayers at the Tax Office of West Medan. This study confirms that the Directorate General of Taxes needs to further promote the socialization of update on tax regulations related to withholding/collecting of tax along with the software applications or programs used by Government Treasurer Taxpayers.

JURNAL