Pengaruh Administrasi Pajak Digital, Kualitas Pelayanan Fiskus, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi
DOI:
https://doi.org/10.51903/kompak.v18i2.3097Keywords:
Administrasi Pajak Digital, Kualitas Pelayanan Fiskus, Kesadaran Wajib Pajak, Kepatuhan Wajib PajakAbstract
Kepatuhan wajib pajak menjadi fokus utama Pemerintah dalam meningkatkan penerimaan Negara. Pada penelitian ini memiliki tujuan yaitu mencari bagaimana pengaruh administrasi pajak digital, kualitas pelayanan fiskus, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak orang pribadi di Kota Bandung. Populasi pada penelitian ini berjumlah 188.232 wajib pajak orang pribadi pada kantor Pelayanan Pajak Pratama Cibeunying Bandung, dengan Teknik pengambilan sampel yang digunakan adalah purposive sampling dan 100 responden digunakan sebagai sampel yang dipilih berdasarkan rumus slovin. Metode Penelitian ini adalah kuantitatif deskriptif, mengandalkan angket kuesioner dengan 18 pertanyaan yang kemudian data tersebut akan diukur oleh peneliti dengan memanfaatkan skala Likert. Pengolahan data menggunakan analisis regresi linier berganda dengan SPSS versi 31 untuk menghitung serta menarik kesimpulan. Dalam penelitian ini menghasilkan bahwa ketiga variabel yaitu administrasi pajak digital, kualitas pelayanan fiscus, dan kesadaran wajib pajak masing-masing mempunyai dampak yang positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi di Kota Bandung.
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