PENGARUH SUNSET POLICY, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG ILIR BARAT

Novelia, Anike (2016) PENGARUH SUNSET POLICY, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG ILIR BARAT. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

The purpose of this study was to know the effect of sunset policy, quality of services, and tax penalties on tax compliance individual in KPP Pratama Palembang Ilir Barat. This study used Atribution Theory dan Theory of Planned Behaviour. The population in this study are all registered tax payer in KPP Pratama Palembang Ilir Barat. The samples in this study were 100 respondents. Data analysis method used in this study is done by using validity, reliability, classic assumption test, model test (F test), the coefficient of determination (Adjusted R2 test), and regression test (t test). Based on the results of data analysis known that the sunset policy showed t value 1,575 < t table 1,661 with significance value 0,118 > 0,05. That is to say, sunset policy did not influenced significantly toward the tax compliance. Quality of service showed t value 2,184 > t table 1,661 with significance value 0,031 < 0,05. That is to say, quality of service positive significantly influenced toward the tax compliance. Tax penalties showed t value 4,389 > t table 1,661 with significance value 0,000 < 0,05. That is to say, tax penalties positive significantly influenced toward the tax compliance. Keyword: sunset policy, quality of service, tax penalties, and tax compliance.

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