ANALISIS PENGARUH PEMAHAMAN WAJIB PAJAK DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This research aims to analyze the influence of taxpayer understanding and service quality on taxpayer compliance, with a case study at KPP Pratama Pondok Aren. Taxpayer compliance is one of the important indicators in optimizing state revenue from the taxation sector. This research uses a quantitative approach with a survey method through the distribution of questionnaires to Individual Taxpayers registered at KPP Pratama Pondok Aren. The population in this study consists of all Individual Taxpayers registered at KPP Pratama Pondok Aren, while the sample determination was carried out using the Slovin formula with a margin of error of 10%. The data were analyzed using validity tests, reliability tests, multiple linear regression tests, and hypothesis tests with the help of SPSS version 29 software. The research results show that taxpayer understanding has a positive and significant effect on taxpayer compliance. This means that the higher a person's understanding of the taxation system, the greater the likelihood that the individual will comply with their tax obligations. Meanwhile, the quality of service provided by KPP Pratama Pondok Aren shows an insignificant influence on taxpayer compliance, with a significance value of 0.056 (>0.05). This result indicates that the service aspect still needs to be evaluated and improved in order to optimally encourage compliance. This research provides a theoretical contribution to the development of compliance theory and offers practical recommendations for tax authorities to enhance education and improve services to the public.