PENGARUH KUALITAS PELAYANAN PETUGAS PAJAK, SOSIALISASI PERPAJAKAN, DAN PENGAWASAN PERPAJAKAN TERHADAP KEPATUHAN PAJAK USAHA MIKRO KECIL DAN MENENGAH (UMKM)DI KOTA TEGAL (Studi Empiris pada UMKM yang Terdaftar sebagai WPOP di KPP Pratama Tegal)

Tutut Handayani, Tutut (2020) PENGARUH KUALITAS PELAYANAN PETUGAS PAJAK, SOSIALISASI PERPAJAKAN, DAN PENGAWASAN PERPAJAKAN TERHADAP KEPATUHAN PAJAK USAHA MIKRO KECIL DAN MENENGAH (UMKM)DI KOTA TEGAL (Studi Empiris pada UMKM yang Terdaftar sebagai WPOP di KPP Pratama Tegal). Skripsi thesis, Universitas Pancasakti Tegal.

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Abstract

"The Influence Service Quality of Tax Officers, Tax Socialization and Tax Supervision on Tax Compliance for Micro, Small and Medium Enterprises in Tegal City". Thesis: Faculty of Economics and Business, Pancasakti Tegal University, 2019. The purpose of this study was to determine service quality of tax officers the effect, tax socialization, and tax supervision partially and simultaneously on tax compliance for micro, small and medium enterprises. The method used in this research is descriptive method and uses a quantitative approach. This research uses primary data, in the form of questionnaire and literature study. Data analysis methods used are Descriptive Statistics, Classical Assumption Test, Multiple Linear Regression Analysis, and Hypothesis Test. The results showed that, service quality of tax officers partially influences to tax compliance with a significant value of 0,000. Tax socialization has a partially effect on tax compliance with a significant value of 0,000, and tax supervision has a partially effect on tax compliance with a significant value of 0.004. As well as the service quality of tax officers, tax socialization, and tax supervision simultaneously affect tax compliance at a significant value of 0,000. The coefficient of determination test results obtained adjusted R square value of 0.716 or 71.6%. While the remaining 28.4% is influenced by other factors outside this study. Keywords: Service Quality of Tax Officers, Tax Socialization, Tax Supervision, and Tax Compliance for Micro, Small and Medium Enterprises.

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