税收服务的影响、税收服务的质量和公司税服从的税收意识

Gusti Dian Prayogi, Paulus Agut, Florentina Anjeli
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引用次数: 0

摘要

本研究旨在确定KPP PRTAMA BOJONOGORO的纳税人合规水平,包括税收服务社会化,税收服务质量和税收意识的影响。本研究问题的表述是x和y变量的影响是否具有相同的积极作用。研究结果对利益相关方,即KPP Pratama Bojonegoro,特别是纳税人履行纳税人合规有借鉴意义。本研究结果表明,税收服务社会化(X1)、税收服务质量(X2)和纳税人意识(X3)对纳税人合规(Y)有显著的正向影响,其中税收服务社会化(X1)对纳税人合规(Y)的系数值为正0.226,税收服务质量(X2)对纳税人合规(Y)的系数值为正0.246。纳税人意识(X3)对纳税人合规性(Y)的影响系数也为0.336,证明“纳税服务社会化、纳税服务质量和纳税人意识对纳税人合规性影响显著”的假设成立。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Sosialisasi Pelayanan Pajak, Kualitas Pelayanan Pajak Dan Kesadaran Pajak Terhadap Kepatuhan Wajib Pajak Badan
This study aims to determine the effect of the level of taxpayer compliance including socialization of tax services, quality of tax services and tax awareness at KPP PRTAMA BOJONOGORO. The formulation of the problem in this study is whether the influence of the x and y variables has the same positive effect. The research results are useful for interested parties, namely KPP Pratama Bojonegoro, especially for taxpayers to fulfill taxpayer compliance. The results of this study state that socialization of tax services (X1), quality of tax services (X2) and taxpayer awareness (X3) have a significant positive effect on taxpayer compliance (Y). Socialization of tax services (X1) on taxpayer compliance (Y) has the coefficient value is positive by 0.226, the quality of tax services (X2) on taxpayer compliance (Y) has a positive coefficient value of 0.246, while the taxpayer awareness (X3) on taxpayer compliance (Y) has also a positive coefficient value of 0.336 Thus the hypothesis which states that "Socialization of tax services, Quality of tax services and Taxpayer Awareness is significant to taxpayer compliance" is proven true.
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