Pengaruh Sosialisasi Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak PBB Pada Badan Pendapatan Daerah Kota Pekanbaru

Saputro, Tantri (2022) Pengaruh Sosialisasi Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak PBB Pada Badan Pendapatan Daerah Kota Pekanbaru. Masters thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the effect of socialization and service quality on land and building taxpayer compliance at the Pekanbaru City Revenue Agency. Indonesia as a developing country always carries out development in all sectors, this is done for the sake of creating a prosperous society. To provide services to the community, enforce fair laws and maintain security and order, the state requires no small amount of money. One of the efforts to fulfill this is with state revenue which serves to fulfill the interests of the state in order to create economic growth. Tax is a supporting element of government affairs in the field of income finance which is the authority of the region, one of the bases for tax revenue according to the target is taxpayer compliance. Taxpayer compliance is a condition in which the Taxpayer fulfills his tax obligations and exercises his taxation rights. Tax socialization is an effort made to provide knowledge to the public and especially taxpayers so that they know about everything about taxation well, so that socialization is one way of delivering messages or information to the entire taxpayer community about what taxes are and the benefits of taxes. the comparison between the service perceived by consumers and the quality of service expected by consumers or can be defined as how far the difference between the expectations or desires of consumers and their perceived perceptions of the services they receive. The type of research conducted is quantitative technique. The preparation of this thesis uses SEM (Structural Equation Modeling) with the application of the AMOS 21 program. The sample in this study were PBB taxpayers registered in 3 Districts of Pekanbaru City, namely Pekanbaru City District, Marpoyan Damai District, Senapelan District. The results of the study partially or simultaneously show that socialization and service quality have a positive effect on PBB taxpayer compliance at the Pekanbaru City Regional Revenue Agency.

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