Pengaruh Kualitas Pelayanan dan Tarif Pajak Terhadap Penggelapan Pajak

Desma Ramadhan (Universitas Pamulang)
Septian Arief Budiman (Universitas Pamulang)

Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis

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.