Pengaruh Kualitas Pelayanan Dan Pengawasan Terhadap Kepatuhan Wajib Pajak Badan (Studi Pada Kantor Pelayanan Pajak Pratama Pekanbaru Senapelan Tahun 2017 – 2019)

Novianita Rulandari; Guntur Fiqri Alvin

doi:10.47134/villages.v4i1.48

Authors

Novianita Rulandari Institut Ilmu Sosial dan Manajemen STIAMI
Guntur Fiqri Alvin Institut Ilmu Sosial dan Manajemen STIAMI

DOI:

https://doi.org/10.47134/villages.v4i1.48

Keywords:

Pelayanan, Pengawasan, Kepatuhan Wajib Pajak

Abstract

Salah satu langkah yang dilakukan pemerintah dalam menyediakan penerimaan negara adalah dengan memaksimalkan penerimaan dari sektor pajak, hal tersebut dilakukan dengan memperbarui kebijakan dalam bidang perpajakan dan memaksimalkan potensi pajak. Setelah dilakukan hal tersebut penerimaan negara yang didapat dari sektor pajak meningkat dan memiliki pengaruh yang sangat besar dalam penerimaan negara. Tujuan penelitian ini adalah Untuk Menganalisis Pengaruh Kualitas Pelayanan dan Pengawasan secara bersama-sama terhadap Kepatuhan Wajib Pajak Badan (Studi Pada Kantor Pelayanan Pajak Pratama Senapelan Pekanbaru 2017 – 2019). Metode yang digunakan dalam penelitian ini adalah menggunakan pendekatan kuantitatif, dengan analisis data menggunakan persamaan regresi berganda. Hasil penelitian menunjukkan Terdapat pengaruh positif dan signifikan Kualitas pelayanan terhadap Kepatuhan Wajib Pajak Badan (Studi Pada Kantor Pelayanan Pajak Pratama Senapelan Pekanbaru Tahun 2017 – 2019), Terdapat pengaruh positif dan signifikan Pengawasan terhadap Kepatuhan Wajib Pajak Badan (Studi Pada Kantor Pelayanan Pajak Pratama Senapelan Pekanbaru Tahun 2017 – 2019), dan Terdapat pengaruh positif dan signifikan Kualitas Pelayanan dan Pengawasan secara bersama-sama Kepatuhan Wajib Pajak Badan (Studi Pada Kantor Pelayanan Pajak Pratama Senapelan Pekanbaru Tahun 2017 – 2019).

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