PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PELAYANAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING PADA USAHA KECIL MENENGAH (UKM) YANG TERDAFTAR DI KPP PRATAMA BATAM

Abstract

The purpose of this study is conducted to obtain empirical evidence and analyze the awareness of taxpayers and tax penalties on tax compliance with taxpayer service as an intervening variable in the Small and Medium Enterprises (SMEs) in Batam. The study population is taxpayer SMEs (Small and Medium Enterprises) in Batam, amounting to 253 258 taxpayers SMEs (Small and Medium Enterprises) in Batam, with a sample of 99 taxpayers SMEs (Small and Medium Enterprises). Hypothesis testing using SPSS for data processing ie Path Analysis. The results showed, as the crow flies was no significant effect on the consciousness of taxpayers taxpayer services. The coefficient value of 0.411 indicates that when the awareness of taxpayers increased by 100%, it will be followed on improving taxpayer services by 41.1%. Directly no significant effect of tax sanctions against the taxpayer services. The coefficient value of 0.238 indicates that if the tax penalty is increased by 100%, it will be followed on improving taxpayer services by 23.8%. Directly no significant effect service of taxpayers on tax compliance. The coefficient value of 0.218 shows that if the taxpayer is increased by 100%, it will be followed on improving taxpayer compliance at 21.8%. Directly there is significant influence awareness of taxpayers on tax compliance. The coefficient value of 0.237 indicates that if the taxpayer is increased by 100% then it will be followed on improving taxpayer compliance pajaksebesar 23.7%. Directly no significant effect of tax penalties on tax compliance. The coefficient value of 0.206 indicates that if the tax penalty is increased by 100% then it will be followed on improving tax compliance of 20.6%. Indirectly there is no significant effect of awareness of taxpayers on tax compliance through taxpayer services. The coefficient value of 0.090 indicates that when the awareness of taxpayers increased by 100% then it will be followed on improving tax compliance by 9.0%. Indirectly there is no significant effect of tax penalties on tax compliance through taxpayer services.