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All Journal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Desma Ramadhan
Universitas Pamulang
Economics, Econometrics & Finance

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Pengaruh Kualitas Pelayanan dan Tarif Pajak Terhadap Penggelapan Pajak Desma Ramadhan; Septian Arief Budiman
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.7180

Abstract

This study aims to analyze the effect of service quality and tax rates on tax evasion among individual taxpayers at KPP Pratama Serpong. A quantitative approach with multiple linear regression was applied using questionnaire data from 100 respondents. The results show that service quality has a significant negative effect on tax evasion, meaning that better tax authority services reduce taxpayers’ tendency to evade taxes. Conversely, tax rates have a significant positive effect, where higher or burdensome rates increase the likelihood of evasion. Simultaneously, service quality and tax rates significantly influence tax evasion, contributing 22.5% to its variation. These findings highlight the importance of improving service quality and applying fair tax rates to minimize tax evasion practices.
Co-Authors Septian Arief Budiman