ANALISIS EFEKTIVITAS KUALITAS PELAYANAN, SOSIALISASI PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI

Abstract

The purpose of this research is to analyze the significance of the influence the
effectiveness of the quality of services, the socialization of taxation, and tax penalties
for compliance reporting of Annual Tax Return for individual taxpayers.Population
of the study is individual taxpayers that registered in the Services Office, Counseling
and Consultation Taxation (KP2KP) Sragen. The technique of collecting data
through interviews, observation, documentation and study questionnaires. The
results showed that the effectiveness of the quality of services, the socialization of
taxation, and positive tax penalties and significant impact on the compliance of
individual taxpayers in reporting their Annual Tax Return on Services Office,
Counseling and Consultation Taxation (KP2KP) Sragen by the F test results
obtained F count 31,490 with p value 0,000 < 0,05.
Keywords: annual tax return, effectiveness of service quality, effective socialization
of taxation, tax penalties effectiveness, compliance with individual
taxpayers.