Pengaruh Kualitas Pelayanan Pajak Dan Self Assessment System Terhadap Kepatuhan Wajib Pajak (Survei Pada Wajib Pajak Orang Pribadi Di KPP Pratama Bandung Karees)

Fenomena dalam penelitian ini adalah masih sangat rendah Wajib Pajak OP (orang pribadi) pembayar pajak yang menyerahkan SPT nya hanya 8,5 juta dari total jumlah 110 juta pekerja. Dari jumlah pembayar pajak tersebut, dikatakan rasio SPT terhadap pekerja aktif hanya 7,73%. "Tingkat kepatuhan wajib pajak kita masih belum memadai, di Indonesia hanya 7,73%,". Metode yang digunakan dalam penelitian ini adalah metode deskriptif verifikatif. Unit analisis Penelitian ini adalah wajib pajak orang pribadi (OP). Penggunaan Statistik yang digunakan adalah uji validitas dan reliabilitas, analisis regresi linier berganda, uji asumsi klasik, analisis kolerasi, analisis koefisien determinasi, uji hipotesis dan juga menggunakan bantuan program aplikasi SPSS 18.0 for Windows. Kualitas pelayanan pajak dan Self Assessment System secara bersama-sama memberikan pengaruh sebesar 58,7% terhadap kepatuhan Wajib Pajak pada Kantor Pelayanan Pajak Pratama Bandung Karees. Diantara variabel independen, kualitas pelayanan memberikan pengaruh yang lebih besar terhadap kepatuhan Wajib Pajak pada Kantor Pelayanan Pajak Pratama Bandung Karees dibanding Self Assessment System.

In Indonesia, one of the most important state revenue is taxes. Taxation is a tool for the government in achieving the aim of gaining acceptance both directly and indirectly from the community to finance expenditures as well as national and community economic development. One of the tax revenue received by the taxpayer of government is of a private person. Individual taxpayer is a taxpayer who is registered as a tax sebjek individual taxpayer in the KPP in accordance with general provisions and procedures of taxation, including tax payments, withholding taxes, which have tax obligations in accordance with statutory provisions. Analytical results obtained by using the Statistical Package of Social Science atai SPSS version 18.0 on Primary KPP Bandung Karees. States that test for normality of the data distribution is normal KPP. Analysis of correlation between the quality of service tax by the taxpayer compliance is equal to 0.651 with a positive direction. This means that the quality of tax services have a strong relationship with compliance when the Self Assessment Tax System does not change while the partial correlation coefficients between the Self Assessment System with taxpayer compliance is equal to 0.636 with a positive direction. This means that the Self Assessment System has a strong relationship with the taxpayer compliance when the quality of service tax has not changed.