Kualitas Pelayanan Pajak Dan Persepsi Wajib Pajak Terhadap Pelaksanaan Self Assessment System

Penelitian ini dilakukan di Kantor Pelayanan Pajak Karees dengan menggunakan 100 responden sebagai sumber data. Fenomena yang dihadapi di lapangan adalah rendahnya pelayanan pajak dan persepsi wajib pajak orang pribadi yang buruk membuat self-assessment system tidak dapat berjalan dengan baik. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif dengan pengujian statistik menggunakan Regresi Linier Berganda. Metode pengambilan sampel menggunakan pendekatan rumus Slovin dan menghasilkan 100 responden. Hasil penelitian menunjukkan bahwa pelayanan pajak dan persepsi wajib pajak orang pribadi berpengaruh terhadap self-assessment system di KPP Karees dengan arah positif, berarti semakin baik persepsi wajib pajak orang pribadi dan pelayanan pajak yang diberikan kantor pelayanan pajak Karees, akan membuat self-assessment system makin baik. Berdasarkan hasil pengujian hipotesis diketahui bahwa pelayanan pajak dan persepsi wajib pajak orang priabadi memiliki pengaruh yang signifikan terhadap self-assessment system. Layanan pajak memberikan pengaruh 18,5% pada self-assessment system sedangkan persepsi wajib pajak individu memberikan pengaruh 26,6% pada self-assessment system di KPP Karees.

This research was conducted in the Karees Tax Service Office using 100 respondents as the data source. The phenomenon encountered in the field is the low tax service and bad individual taxpayer's perception makes the self-assessment system can�t be maximized properly. Research method that used in this research were descriptive and verificative method with statistical testing using Multiple Linier Regression. Sampling method using the Slovin Approach formula and produce 100 respondents. The results showed that tax service and individual taxpayer's perception carried an impact on the self-assessment system in karees tax service office with positive direction, means the better individual taxpayer's perception and tax service Karees tax service office gave, the better self-assessment system. based on the results of hypothesis testing is known that tax service and individual taxpayer's perception has a significant influence on self-assessment system. Tax service gave 18.5% influence on self-assessment system while individual taxpayer's perception gave 26.6% influence in the Karees Tax Service Office.