Pengaruh Kesadaran Wajib Pajak, Dan Kualitas Pelayanan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Sikap Wajib Pajak Sebagai Variabel Mediasi
Studi Kasus KPP Pancoran Direktorat Jendral Pajak Jakarta Selatan
Main Article Content
Abstract
The phenomenon of taxpayer non-compliance, commonly reflected in the tax gap, remains a major challenge for tax authorities in Indonesia. This condition is indicated by the stagnant ratio of Annual Tax Return reporting despite the increasing number of registered taxpayers. This study aims to empirically examine the effect of taxpayer awareness and tax service quality on taxpayer compliance, as well as to analyze the mediating role of taxpayer attitude in these relationships. This research employed a quantitative method with a causal-explanatory approach. Primary data were collected through Likert-scale questionnaires distributed to 100 active individual taxpayers registered at the South Jakarta Primary Tax Office. The respondents were selected using a purposive sampling technique. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software, covering both measurement model evaluation and structural model testing. The findings reveal that tax service quality has a positive and significant effect on taxpayer compliance and taxpayer attitude. In contrast, taxpayer awareness has no significant effect on either taxpayer compliance or taxpayer attitude. Furthermore, taxpayer attitude does not significantly affect taxpayer compliance and therefore fails to mediate the relationship between taxpayer awareness, tax service quality, and taxpayer compliance. These findings indicate that taxpayer compliance in metropolitan urban areas is driven more by facilitative and pragmatic factors than by cognitive-affective understanding alone. Practically, the results suggest that the Directorate General of Taxes should focus more on improving service quality, digital system reliability, and the responsiveness of tax officers in facilitating taxpayers’ administrative needs efficiently.
Article Details
References
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