Pengaruh Kondisi Keuangan Wajib Pajak Terhadap Hubungan Antara Persepsi Wajib Pajak Tentang Kualitas Pelayanan Fiskus dengan Kepatuhan Wajib Pajak (Studi Empiris terhadap WPOP di Kota Bukittinggi)

Nadia Monica - Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Abstract


This research aims to examine the effect perception of tax service quality on taxpayer’s compliance. This research also aims to examine the moderating effect of financial condition of taxpayer’s for the relationship between perception of tax service quality with taxpayer’s compliance. This study considered the causative research. The population in this study was This study considered the causative research. The population in this study was individual taxpayer’s in Bukittinggi city. The sample was determined by the purposive sampling method and obtain sample of 100 respondent from individual taxpayer’s in Bukittinggi city. The research data used are the primary data by questionnaire which have contained respondent answer’s. In this research, data analysis used by Moderated Regression Analysis. Based on the results of regression analysis with a significance level of 5%, the results of the study concluded: (1) the effect perceptions of tax service quality, is positively and significantly related with taxpayer’s compliance with the β coefficient is positive amounted to 0,551 and significance value 0.000 < α 0.05. (2) the moderating effect of financial condition of taxpayer’s has no effect related perceptions of tax service quality with taxpayer’s compliance with the β coefficient is negative amounted to -0.026 and significance value 0.216 < α 0.05,

Keyword : Perceptions of tax service quality, financial condition of taxpayer’s, , and taxpayer’s compliance


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