ABSTRAK
Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kepatuhan wajib pajak restoran di Kota Tebing Tinggi yaitu pengetahuan perpajakan, kualitas pelayanan dan sanksi perpajakan dengan kesadaran wajib pajak sebagai variabel intervening. Jenis penelitian adalah penelitian kausal. Populasi penelitian ini adalah seluruh wajib pajak restoran yang terdaftar dan memiliki NPWPD di Kota Tebing Tinggi sebanyak 165 responden. Pengambilan sampel dilakukan dengan accidental sampling dengan jumlah sampel sebanyak 116 responden dengan menggunakan rumus Slovin. Teknik Pengumpulan data dilakukan dengan kuisioner. Data penelitian ini dianalisis dengan menggunakan regresi linier berganda dengan menggnakan bantuan SPSS. Hasil penelitian ini menunjukkan pengetahuan perpajakan, kualitas pelayanan, dan sanksi perpajakan berpengaruh positif signifikan terhadap kepatuhan wajib pajak restoran secara bersama-sama maupun parsial. Hasil penelitian jugan menunjukkan bahwa pengetahuan perpajakan, kualitas pelayanan, dan sanksi perpajakan berpengaruh positif signifikan terhadap kesadaran wajib pajak secara bersama – sama namun secara parsial sanksi perpajakan berpengaruh positif tidak signifikan terhadap kesadaran wajib pajak Hasil penelitian juga menunjukkan bahwa pengetahuan pajak, kualitas pelayanan berpengaruh signifikan terhadap kepatuhan wajib pajak melalui kesadaran wajib pajak namun sanksi perpajakan berpengaruh tidak signifikan secara tidak langsung melalui kesadaran wajib pajak terhadap kepatuhan wajib pajak restoran. Uji Sobel menunjukkan kesadaran wajib pajak dapat memediasi hubungan pengetahuan pajak, kualitas pelayanan dengan kepatuhan wajib pajak restoran namun kesadaran wajib pajak tidak dapat memediasi hubungan sanksi pajak dengan kepatuhan wajib pajak.
Kata kunci: kepatuhan wajib pajak, pengetahuan perpajakan, kualitas pelayanan, sanksi perpajakan, kesadaran wajib pajak
ABSTRACT
The Objective of the research was to analyze some factors which influenced the compliance of restaurant taxpayers at Tebing Tinggi concerning knowledge of taxation, service quality, and tax sanction with taxpayers’ mindedness as intervening variable. The research used causal method,. The population was all taxpayers restaurants listed and have NPWPD in Tebing Tinggi 165 taxpayers, and 116 of them were used as the samples, taken by using accidental sampling technique and the formula Slovin. The data were gathered by using questionnaires. The data were analyzed by using multiple linear regression analysis with an SPSS software program. The result of the research showed that knowledge of taxation, service quality, and tax sanction had positive and significant influence simultaneously and partially on restaurant taxpayers’ compliance. The result of the research showed that knowledge of taxation, service quality, and tax sanction had positive and significant influence simultaneously on taxpayers’ mindedness but tax sanction had positive and not significant influence partially on taxpayers’ mindedness. The result of the research showed that knowledge of taxation, and service quality had positive and significant influence through taxpayers’ mindedness, but tax sanction did not have significant influence indirectly through taxpayers’ mindedness on taxpayers’ compliance. The result of Sobel test showed that taxpayers’ mindedness could mediate the correlation of knowledge of taxation and service quality with restaurant taxpayers’ compliance but taxpayers’ mindedness could not mediate tax sanction the correlation of with restaurant taxpayers’ compliance
Keywords: Taxpayers’ Compliance, Knowledge of Taxation, Service Quality, Tax Sanction, Taxpayers’ Mindedness
