PENGARUH KUALITAS PELAYANAN DAN LOVE OF MONEY TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI DENGAN RELIGIUSITAS SEBAGAI VARIABLE MODERASI

Abstrak

Penelitian tujuannya menganalisis pengaruh kualitas pelayanan dan love of money terhadap kepatuhan Wajib Pajak Orang Pribadi dengan religiusitas menjadi variabel pemoderasi, mengingat kepatuhan pajak masih menjadi permasalahan penting dalam sistem perpajakan. Penelitian memanfaatkan metode survei berbasis kuantitatif distribusi kuesioner kepada Wajib Pajak Orang Pribadi terdata di kantor pajak Pratama Gayamsari dan tinggal di Kelurahan Genuk Sari, menerapkan purposive sampling. Data didapat dianalisis memanfaatkan analisis statistik deskriptif, uji asumsi klasik, serta Moderated Regression Analysis (MRA). Temuan melihatkan kualitas pelayanan berpengaruh terhadap kepatuhan Wajib Pajak Orang Pribadi dan love of money juga memengaruhi tingkat kepatuhan wajib pajak. Selain itu, religiusitas terbukti berperan memoderasi hubungan kualitas pelayanan dan kepatuhan Wajib Pajak Orang Pribadi serta memoderasi pengaruh love of money terhadap kepatuhan. Penelitian menyimpulkan bahwa peningkatan kualitas pelayanan perpajakan yang diiringi dengan penguatan nilai moral dan religius dapat mendorong peningkatan kepatuhan Wajib Pajak Orang Pribadi.

The research seeks to evaluate the impact of service quality and love of money on individual taxpayer compliance, with religiosity serving as a moderating variable, considering that taxpayer compliance shown a significant issue in the tax system. This research employs a quantitative approach using a survey method by distributing questionnaires to individual taxpayers registered at the Tax Office (KPP) Pratama Gayamsari and residing in Genuk Sari Sub-district, with purposive sampling as the sampling technique. This results were evaluated using inferential statistical methods and regression tests, Moderated Regression Analysis (MRA). The findings indicate that service quality influences individual taxpayer compliance and love of money also affects the level of compliance. Furthermore, religiosity is tested to moderate the connection among service quality and individual taxpayer compliance as well as the impact of love of money on individual taxpayer compliance. This study concludes that boosting the quality of tax support accompanied by the strengthening of moral and religious values can enhance individual taxpayer compliance.