Frist Putri Saraswati, Alfira Sofia


Abstract. Referring to various studies, journals, books, and reviews, this research proposes six dimensions which are reflective dimensions or indicators of taxpayer compliance, these six dimensions will be tested using confirmatory factor analysis with the help of SmartPLS software to obtain dimensions and or indicators that can explain The concept of taxpayer compliance. The results obtained through Confirmatory Factor Analysis (CFA) show the estimation results loading factor forming Taxpayer Compliance which consists of six dimensions of the Effectiveness of Taxation System, Tax Sanctions, Knowledge Tax, Service Quality, Tax Inspection, and Taxpayer Awareness. From the weight dimensions obtained visible dimensions of Service Quality is the most dominant dimension in establishing Taxpayer Compliance. The dimension that gives the least influence in forming Taxpayer Compliance is the effectiveness of Taxation System.

Keywords: Taxpayer compliance


Abstrak. Mengacu pada berbagai penelitian, jurnal, buku, dan resensi, penelitian ini mengajukan enam dimensi yang merupakan dimensi atau indikator reflektif dari kepatuhan wajib pajak, keenam dimensi tersebut akan diuji menggunakan analisis faktor konfirmatori dengan bantuan software SmartPLS untuk diperoleh dimensi dan atau indikator yang dapat menjelaskan konsep kepatuhan wajib pajak. Hasil yang diperoleh melalui Confirmatory Factor Analysis (CFA) memperlihatkan hasil estimasi loading faktor pembentuk Kepatuhan Wajib Pajak yang terdiri atas enam dimensi yaitu Efektivitas Sistem Perpajakan, Sanksi Perpajakan, Pengetahuan Pajak, Kualitas Pelayanan, Pemeriksaan Pajak, dan Kesadaran Wajib Pajak. Dari bobot dimensi yang diperoleh terlihat dimensi Kualitas Pelayanan merupakan dimensi paling dominan dalam membentuk Kepatuhan Wajib Pajak. Adapun dimensi yang memberikan pengaruh paling kecil dalam membentuk Kepatuhan Wajib Pajak adalah Efektivitas Sistem Perpajakan.

Kata Kunci: Kepatuhan wajib pajak


Kepatuhan wajib pajak

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