PENGARUH KUALITAS PELAYANAN FISKUS DAN KOMPETENSI FISKUS TERHADAP WAJIB PAJAK DENGAN MEDIASI KESADARAN WAJIB PAJAK (Studi Kasus Pada Wajib Pajak Kendaraan Bermotor di Samsat Kabupaten Semarang)

Abstract

This research aims to analyze the influence of fiscus competence and quality of fiscus service
to taxpayers compliance by mediating taxpayer awareness (Case Study on Motor Vehicle Taxpayers in
Semarang District Samsat)
The population of this research is taxpayers in the SmarangSamsat Office as many as 100
respondents using questionnaires The sampling method of this study uses the Slovin formula obtained
by 100 respondents. Data testing was carried out by instrument testing consisting of validity and
reliability testing. The next test is using the normality test. Next Classical Assumption Test consists of
multicollinearity test, heteroscedasticity test and autocorrelation test. Then the regression analysis was
tested with F test, Test of determination coefficient and t test and mediation test using sobel test.
Based on the results of hypothesis testing: Service quality has a positive effect on taxpayer
awareness. Competence has a positive effect on taxpayer awareness. Service quality has a positive
effect on taxpayer compliance. Tax competency has a positive effect on taxpayer compliance. Taxpayer
awareness has a positive effect on taxpayer compliance. The awareness of taxpayers mediates the effect
of service quality on taxpayer compliance. The awareness of taxpayers mediates the influence of
competencies on taxpayer compliance. Test results between variables have a significant value of 0.000
<0.05, which means that the variables have a positive effect on each other.
So that the Semarang District Samsat Office does not only improve the quality of service and
the competence of the tax authorities, but is supported by the addition of a number of counters and
other supporting infrastructure suggestions that can increase the value of compliance and awareness
for taxpayers.
Keywords: Service quality of tax authorities, competence, taxpayer awareness, taxpayer compliance