PENGARUH KUALITAS PELAYANAN PAJAK, SANKSI PERPAJAKAN DAN JUMLAH PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN DENGAN KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING

Abstract

This research is aim to get empirical evidence influence the quality of the tax service, sanction taxation and the amount of examination taxes on revenue from income tax compliance with taxpayers as variable intervening in KPP West Sumatera. Population in this research is officer tax KPP in West Sumatera to 4 KPP. Data used in research is obtained from questionnaire that fills by the tax. This research technique adoption of sample is using westination maximum likelihood sample which is totaled 100 samples. Hypothesis test used the structural equation modeling (SEM) which use the program analysis of moment structures (AMOS). Results of this study make it clear that the quality of service tax, sanction tax. The amount of the tax inspection and compliance taxpayers influence significantly to acceptance of the income tax. Quality of service tax, sanction tax and the amount of the tax examination effect significantly to taxpayer compliance. While quality tax, sanction taxation and the amount of examination influential significantly against revenue from income tax with compliance tax as variable intervening.

Kunci  : quality of tax, sanction taxation, the number of tax auditing, obedience is

  obligatory taxes and revenue drom income tax