Pengaruh Tax Compliance Costs dan Tax Services Quality terhadap Tindakan Tax Evasion (Survey pada Wajib Pajak Badan di Kantor Pelayanan Pajak Pratama Bandung Cibeunying)

Abstract

Abstract. The reason for the low level of taxpayer compliance is the amount of  tax compliance costs and the quality of tax services which results in tax evasion.This study aims to determine whether tax compliance costs and tax services quality have an influence on the action of tax evasion.Data obtained from questinnaires filled out by corporate taxpayers registered in the Bandung Cibeunying Primary Tax Services Office with descriptive and verification methods with quantitative.The source of data used is by giving a questionnaire directly to 100 respondents.The sampling technique in this study is Probability Sampling and type of simple random sampling.According  the results of research conducted using multiple regression technique using SPSS 24 software, it can be stated that tax compliance costs and tax services quality have an effect on the action of tax evasion by 37,6% while the remaining 62,4% is influenced by other variables outside of This research shows that tax compliance costs have a positive effect on the action tax evasion,the greater the tax compliance costs incurrerd,action tax evasion the higher thewill be.In addition,tax services quality has a negative effect on the action of tax evasion,the better the tax services quality of tax officers will reduce the action tax evasion.

Keywords:Tax Compliance Costs, Tax Services Quality, Tax Evasion.

Abstrak. Penyebab masih rendah nya tingkat kepatuhan wajib pajak adalah besarnya biaya kepatuhan pajak dan kualitas pelayanan pajak yang mengakibatkan terjadinya tindakan penggelapan pajak. Penelitian ini bertujuan untuk mengetahui apakah tax compliance costs dan tax services quality mempunyai pengaruh terhadap tindakan tax evasion. Data diperoleh dari kuesioner yang diisi oleh wajib pajak badan yang terdaftar di Kantor Pelayanan Pajak Pratama Bandung Cibeunying dengan metode deskriptif dan verifikatif dengan kuantitatif. Sumber data yang digunakan adalah dengan memberikan kuesioner langsung kepada 100 responden. Teknik pengambilan sampel pada penelitian ini yaitu Probability Sampling dan jenis simpe random sampling. Menurut penelitian yang dilakukan dengan menggunakan teknik regresi berganda dengan menggunaka software SPSS 24, dapat dinyatakan bahwa tax compliance costs dan tax services quality memberikan pengaruh terhadap tax evasion sebesar 37,6% sedangkan sisanya 62,4% dipengaruhi oleh variabel lain diluar dari penelitian ini. Hasil penelitian ini menunjukkan bahwa tax compliance costs berpengaruh positif terhadap tindakan tax evasion, semakin besar tax compliance costs yang dikeluarkan maka tindakan tax evasion akan semakin tinggi. Disamping itu, tax services quality berpengaruh negatif terhadap tindakan tax evasion, semakin baik tax service quality petugas pajak maka akan menurunkan tindakan tax evasion.

Kata Kunci:Biaya Kepatuhan Pajak, Kualitas Pelayanan Pajak, Penggelapan Pajak.