Abstract
This study aims to obtain empirical evidence regarding the effect oftax service quality and tax knowledge on taxpayer compliance, moderating tax incentives on the effect of tax service quality on taxpayer compliance and moderating tax incentives on the effect of tax knowledge on taxpayer compliance. The population in this study are corporate taxpayers registered at the KPP Pratama Denpasar Timur. The data used is primary data collected through survey techniques using a questionnaire. The data analysis technique used is moderation regression analysis (MRA). Determination of the sample is done by non-probability method with simple random sampling technique.This study analyzed the primary data questionnaire from 100 respondents' answers. Based on the regression analysis, the results of descriptive statistics were obtained with the mean of each variable approaching the maximum value. The variable of tax service quality (X1) with a mean of 5.44, tax knowledge (X2) with a mean of 5.45, tax incentives (Z) with a mean of 5.59, and taxpayer compliance with a mean of 5.51. It can be concluded that the Tax service quality affects taxpayer compliance, tax knowledge affects taxpayer compliance, tax incentives strengthens the effect of tax service quality on taxpayer compliance and tax incentives strengthens the effect of tax knowledge on taxpayer compliance. Keywords: service quality, knowledge, incentives, compliance DOI: 10.7176/RJFA/13-4-04 Publication date: February 28 th 2022
Highlights
Tax revenues in the Bali region in particular experienced a decline
Taxpayer compliance is an indicator of the success of the government in increasing tax revenue
The tax service quality plays a very important role considering that taxpayer compliance is the duty of the taxpayer itself, but there must be facilities that can be utilized by taxpayers related to tax administration that must be fulfilled
Summary
Tax revenues in the Bali region in particular experienced a decline. Head of Counseling, Service and Public Relations (P2Humas) Regional Office of the DJP Bali Ida Ernawati said the decline in tax revenue was strongly influenced by the unrecovered tourism industry in Bali. Denpasar City as one of the areas in Bali where most of the people rely on tourism as a livelihood feel the enormity of the impact of Covid-19. The impact of the economic wheels of the Denpasar community affects the reporting of the Annual Tax Return of the KPP Pratama taxpayers in Denpasar, especially the East Denpasar KPP Pratama. Until 2020, the number of corporate taxpayers registered at the East Denpasar Tax Service Office (KPP) is 5,514 taxpayers. The realization of annual corporate tax return reporting in 2020 was only 63.04% or as many as 3,476 corporate taxpayers. This number has decreased considering the realization of annual corporate tax returns reporting in 2019 as many as 3,786
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