Peningkatan Public Trust dan Pengaruhnya Terhadap Kepatuhan Wajib Pajak di Provinsi Sulawesi Selatan

Muhamad Thahir Haning, Hasniati -, Mashuri H. Tahili

Abstract

Artikel ini bertujuan untuk menganalisis dan menginterpretasi pengaruh model kepercayaan publik terhadap kepatuhan wajib pajak di Provinsi Sulawesi Selatan. Pendekatan penelitian menggunakan analisis kuantitatif dengan metode survey di tiga area Kantor Pelayanan Pajak yaitu Makassar Selatan, Maros, dan Palopo. Populasi dalam penelitian ini adalah wajib pajak  yang telah teregistrasi sebagai wajib pajak, baik pajak orang pribadi dan pajak badan sebanyak 2400 orang. Sampel penelitian menggunakan multistage cluster sampling methods untuk memastikan keterwakilan populasi. Penarikan sampel menggunakan metode stratified random sampling terhadap tiga area penelitian. Rumus Slovin digunakan untuk menetapkan jumlah sampel  sebesar 20% dengan pertimbangan karena populasi yang relatif besar dimana persentase kelonggaran ketelitian kesalahan pengambilan sampel yang masih  bisa ditolerir sebesar α=0,05. Dengan dasar tersebut, maka sampel dalam penelitian ditetapkan sebanyak 400 responden. Teknik analisis data menggunakan teknik analisis kuantitatif dengan menggunakan persamaan model struktural. Hasil penelitian ini menunjukkan bahwa kepercayaan publik berpengaruh positif dan signifikan terhadap kepatuhan wajib  pajak. Kepercayaan publik berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak melalui kinerja pelayanan pajak. Variabel kinerja pelayanan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Faktor pemerintah, faktor resiko, dan faktor kontekstual berpengaruh positif dan signifikan terhadap kepercayaan publik dalam meningkatkan kepatuhan wajib pajak di Provinsi Sulawesi Selatan. 

Kata kunci : Kepercayaan publik, kinerja pelayanan pajak, kepatuhan wajib pajak

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DOI: https://doi.org/10.20961/sp.v13i2.24940

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