PENGARUH PELAYANAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PBB DI RW 01 KELURAHAN GANDARIA SELATAN (Studi Perbandingan Wajib Pajak taat dan Wajib pajak menunggak)

NASTITI, PURWO ERIE (2012) PENGARUH PELAYANAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PBB DI RW 01 KELURAHAN GANDARIA SELATAN (Studi Perbandingan Wajib Pajak taat dan Wajib pajak menunggak). S1 thesis, Universitas Negeri Jakarta.

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Abstract

ABSTRACT PURWO ERIE NASTITI. The influence of tax service toward taxpayers compliance land value tax in RW 01 Kelurahan South Gandaria (comparison study between compliant and delinquent taxpayers). Thesis. Jakarta: Economics Education Studies Program, Concentration in Economics Cooperative Education, Department of Economics and Administration, Faculty of Economics, State University of Jakarta. July. 2012. This study aims to determine whether there is influence between service of Taxation toward tax Compliance either the compliant taxpayers or taxpayer who delinquent tax. The study was conducted over 3 (two) months from May to July 2012. The method used is survey method with the correlational approach. The study population was at the land value tax Taxpayer RW 01-abiding and delinquent taxpayers. Researchers took 20% of the population-abiding taxpayers and 10% of the population of delinquent taxpayers To collect data from the two variables of the study, the research instruments used for the variable X (service tax) and the variable Y (taxpayer compliance) is the form of a questionnaire. Prior to use, construct validity tested through the validation process is the calculation of the correlation coefficient score points with the total score and reliability testing with Cronbach Alpha formula. The results of the reliability of the instrument variable X (service tax) for 0845. while for the variable Y (taxpayer compliance) for 0.818. For taxpayers who are obedient, test requirement analysis is done by finding the regression equation obtained was Y = 85.18 + 0211. lilifors normality test results produced Lcount = 1.54 while for n = 30 Ltabel the significance level (a = 0.05) is 0161. Because Laccount <Ltabel the variables X and Y are normally distributed. Testing the hypothesis by generating regression test Fcount (9:49)> Ftabel (4.20) which berrati significant regression coefficients. Testing linearity of regression produces Fcount (-1.33) <Ftabel (2.93) thus concluded that the linear regression equation. Product moment correlation coefficient test result rcount = 0.47. further significant tested the correlation coefficient using t test, produce tcount (2.84)> tTable (1.72). To a delinquent taxpayer, the test requirements analysis is performed by finding the regression equation, the results obtained is Y = 42.70 + X. 0428 lilifors normality test results produced Lcount = 1.53 while for n = 30 Ltable the significance level (a = 0.05) is 0161. Because Lcount <Ltable the variables X and Y are normally distributed. Testing the hypothesis by testing the significance of regression coefficients produce F count (5:37)> Ftable (4.20) which means a significant regression coefficient. Testing linearity of regression produces Fcount (2.11) <Ftable (2.42) thus concluded that the linear regression equation. Product moment correlation coefficient test result rcount = 0.33. significance test is then performed regression correlation coefficient using t test, produce tcount (1.87)> TTable (1.72). The results of these studies concluded that there was a positive influence on adherence between the tax service for taxpayer-abiding taxpayers and delinquent taxpayers. For taxpayers who obey the coefficient of determination test results obtained 22.31%, taxpayer compliance variable (Y) is determined by the tax service (X). As for the delinquent taxpayer that the coefficient of determination of test results obtained 11.15% taxpayer compliance variable (Y) is determined by the tax service (X) Key words: tax services, Taxpayer Compliance

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