PENGARUH PENGETAHUAN PERPAJAKAN, PELAYANAN FISKUS DAN PENERAPAN LAYANAN ONLINE YANG DIMODERASI KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi pada Kantor Pelayanan Pajak Pratama Probolinggo)
DOI:
https://doi.org/10.31328/ciastech.v7i1.6917Keywords:
Happiness at Work, Organizational Citizenship Behavior, Kepuasan Kerja, Work EngagementAbstract
Penelitian ini menggunakan rancangan penelitian kuantitatif. Penelitian kuantitatif mengharuskan peneliti untuk menjelaskan bagaimana variabel mempengaruhi variabel yang lain. Jenis penelitian ini adalah eksplanatori yang menjelaskan hubungan sebab akibat dari beberapa variabel melalui pengujian hipotesis. Penelitian ini menggunakan data primer yaitu data yang dikumpulkan langsung dari lapangan dengan menyebar kuesioner kepada 103 responden. Responden penelitian ini adalah Wajib Pajak pada KPP Pratama Probolinggo dan dianalisis menggunakan metode SEM berbasis Partial Least Square (PLS) dengan Software PLS yaitu SMARTPLS versi 3.0. Hasil penelitian ini menunjukkan bahwa: (1) Pengetahuan Perpajakan mampu dalam meningkatkan kepatuhan wajib pajak orang pribadi. (2) Pelayanan Fiskus mampu dalam meningkatkan kepatuhan wajib pajak orang pribadi. (3) Layanan online mampu dalam meningkatkan kepatuhan wajib pajak orang pribadi. (4) Kesadaran Wajib Pajak mampu dalam meningkatkan kepatuhan wajib pajak orang pribadi. (5) Pengetahuan Perpajakan yang dimoderasi Kesadaran Wajib Pajak tidak mampu dalam meningkatkan kepatuhan wajib pajak orang pribadi. (6) Pelayanan Fiskus yang dimoderasi Kesadaran Wajib pajak tidak mampu dalam meningkatkan kepatuhan wajib pajak orang pribadi. (7) Layanan online yang dimoderasi Kesadaran Wajib pajak tidak mampu dalam meningkatkan kepatuhan wajib pajak orang pribadi.References
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