KEPATUHAN WAJIB PAJAK: PENGARUH SISTEM E-FILING, SANKSI PAJAK, DAN SOSIALISASI PAJAK DIMODERASI OLEH KUALITAS PELAYANAN FISKUS
Abstrak
Penelitian ini dilakukan untuk menguji pengaruh penerapan kebijakan sistem e-filing, sanksi pajak, dan sosialisasi pajak terhadap kepatuhan wajib pajak dimoderasi oleh kualitas pelayanan fiskus. Penelitian ini merupakan penelitian kuantitatif pendekatan asosiatif. Data dikumpulkan melalui penyebaran kuesioner terhadap 100 orang Wajib Pajak pada Kantor Pelayanan Pajak (KPP) Pratama Makassar Utara. Analisis data dilakukan dengan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan sistem e-filing, sanksi pajak, dan sosialisasi pajak berpengaruh positif signifikan terhadap kepatuhan wajib pajak. Penelitian ini juga menemukan bahwa kualitas pelayanan fiskus mampu memoderasi pengaruh sanksi pajak terhadap kepatuhan wajib pajak, namun tidak memoderasi pengaruh sistem e-filing dan sosialisasi pajak terhadap kepatuhan wajib pajak.
Kata Kunci: E-filing, Sanksi Pajak, Sosialisasi Pajak, Kepatuhan Wajib Pajak, Kualitas Pelayanan Fiskus
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