The Effect Of Taxation Socialization, The Quality Of Fiscus Services And Taxation Sanctions On The Performance Of The Tax Service Office (KPP) With Taxpayer Compliance As An Intervening Variable At KPP Pratama Medan Belawan
Improving the Performance of the Tax Service Office: The Role of Socialization, Services, and Sanctions
The performance of the Tax Service Office (KPP) is one of the crucial factors in the success of tax revenue. The optimal performance of KPP is largely determined by three main factors: tax policy (tax policy), tax administration (tax administration), and tax law (tax law). Among these factors, tax socialization, which is part of taxation policies, has an important role in increasing awareness and understanding of taxpayers. Effective socialization can help taxpayers understand their obligations and rights, and encourage them to fulfill tax obligations well.
Tax socialization is a critical component of taxation policies that aims to educate taxpayers about their tax obligations and rights. It is essential to note that tax socialization is not just about providing information, but also about creating a sense of responsibility and accountability among taxpayers. By increasing awareness and understanding of taxpayers, tax socialization can help to reduce tax evasion and increase compliance.
On the other hand, quality of fiscus services, which is under tax administration, also plays a crucial role in increasing taxpayer compliance. Friendly, responsive, and professional fiscus services can build taxpayer confidence and encourage them to be willing to work together in fulfilling tax obligations. The quality of fiscus services is not just about providing services, but also about creating a positive experience for taxpayers. By providing excellent services, KPP can build trust and loyalty among taxpayers, which can lead to increased compliance.
Tax sanctions, as part of tax law, functions as a law enforcement mechanism in the taxation system. The application of strict and fair sanctions can be a deterrent effect for non-compliant taxpayers and encourage them to comply with tax regulations. However, it is essential to note that tax sanctions should be applied in a fair and transparent manner to avoid creating a negative perception among taxpayers.
The Effect of Taxation Socialization, Quality of Fiscus Services, and Taxation Sanctions on KPP Performance
This study analyzed the effect of taxation socialization, quality of fiscus services, and taxation sanctions on the performance of KPP Pratama Medan Belawan, with taxpayer compliance as intervening variables. The research was conducted at the Pratama KPP Medan Belawan, with the research population including individual taxpayers registered at the KPP.
The results showed that partially and simultaneously, taxation socialization, quality of fiscus services, and tax sanctions have a positive and significant influence on the performance of KPP Pratama Medan Belawan. This shows that these three factors play an important role in improving KPP performance.
Furthermore, the path analysis shows that taxpayer compliance acts as an intervening variable that mediates the effect of taxation socialization, quality of fiscus services, and tax sanctions on KPP performance. This means that taxpayer compliance is a key factor in connecting the influence of these three factors on KPP performance.
The Role of Taxpayer Compliance in Connecting the Influence of Taxation Socialization, Quality of Fiscus Services, and Taxation Sanctions on KPP Performance
Taxpayer compliance is a critical factor in connecting the influence of taxation socialization, quality of fiscus services, and taxation sanctions on KPP performance. By increasing taxpayer compliance, KPP can improve its performance and achieve its goals. Taxpayer compliance can be achieved through effective tax socialization, good quality of fiscus services, and the application of strict and fair tax sanctions.
Conclusion
This study provides valuable information for stakeholders, such as KPP Pratama Medan Belawan, Directorate General of Taxes, and the Ministry of Finance. The results of this study can be used as a consideration for improving strategies and programs in order to improve KPP performance and optimize future tax revenue.
Recommendations
Based on the findings of this study, the following recommendations are made:
- Improve tax socialization: KPP should improve its tax socialization efforts to increase awareness and understanding of taxpayers.
- Enhance quality of fiscus services: KPP should enhance its quality of fiscus services to build taxpayer confidence and encourage compliance.
- Apply strict and fair tax sanctions: KPP should apply strict and fair tax sanctions to deter non-compliant taxpayers and encourage compliance.
- Increase taxpayer compliance: KPP should focus on increasing taxpayer compliance through effective tax socialization, good quality of fiscus services, and the application of strict and fair tax sanctions.
By implementing these recommendations, KPP can improve its performance and achieve its goals.
Q: What is the main objective of this study?
A: The main objective of this study is to analyze the effect of taxation socialization, quality of fiscus services, and taxation sanctions on the performance of the Tax Service Office (KPP) with taxpayer compliance as an intervening variable.
Q: What are the three main factors that determine the performance of KPP?
A: The three main factors that determine the performance of KPP are tax policy (tax policy), tax administration (tax administration), and tax law (tax law).
Q: What is the role of tax socialization in increasing taxpayer compliance?
A: Tax socialization plays a crucial role in increasing awareness and understanding of taxpayers, which can help to reduce tax evasion and increase compliance.
Q: What is the importance of quality of fiscus services in increasing taxpayer compliance?
A: Quality of fiscus services is essential in building taxpayer confidence and encouraging them to be willing to work together in fulfilling tax obligations.
Q: What is the function of tax sanctions in the taxation system?
A: Tax sanctions function as a law enforcement mechanism in the taxation system,