Kompetensi Komunikasi Pegawai Pajak terhadap Perilaku Membayar Pajak di Kalangan Wajib Pajak Kota Medan

Abstract

The objectives of this research were to analyze effects of communication competence of the employees at taxation office concerning taxpaying behavior and to analyze the correlation between taxpayers‟ characteristic and its effects on the communication competence of the employees at taxation office concerning taxpaying behavior among the taxpayers in Medan. The theory of communication competence, theory of competence, and theory of behavior were employed. This is a quantitative research with correlational method. The population was all individual taxpayers who were still active and registered until end of 2019 in Medan. The samples consisted of 100 respondents taken by applying purposive proportional random sampling technique. The data were collected through questionnaires. The results of this research demonstrated that there were some effects of communication competence on taxpaying behavior among the taxpayers in Medan. It was proven by the score of t-count > t-table i.e. 9.612 > 1.984 at significance level 0.05. It was also found that taxpayers‟ characteristics which were observed based on respondents‟ education, age, and occupation did not affect communication competence of employees at taxation office concerning taxpaying behavior. It was indicated by very small value of path coefficient < 0.05. Meanwhile, it was figured that taxpayers‟ characteristic based on gender has some effects on communication competence of employees at taxation office concerning taxpaying behavior, indicating that women tended to comply more than men observed from taxpaying behavior.

Tujuan penelitian ini adalah untuk menganalisis pengaruh kompetensi komunikasi pegawai pajak terhadap perilaku membayar pajak dan menganalisis besaran korelasi karakteristik wajib pajak dalam mempengaruhi kompetensi komunikasi pegawai pajak terhadap perilaku membayar pajak di kalangan wajib pajak kota Medan. Teori yang digunakan adalah teori kompetensi komunikasi, teori kompetensi dan teori perilaku. Peneliti menggunakan pendekatan kuantitatif dengan metode korelasional. Populasi adalah seluruh wajib pajak orang pribadi yang berstatus aktif dan terdaftar sampai dengan akhir tahun 2019 di kota Medan. Sampel penelitian sebanyak 100 responden dengan menggunakan teknik purposive proportional random sampling. Teknik pengumpulan data dilakukan melalui kuesioner. Hasil penelitian menunjukkan bahwa terdapat pengaruh kompetensi komunikasi terhadap perilaku membayar pajak di kalangan wajib pajak kota Medan. Hal ini dibuktikan dengan nilai t hitung > t tabel yaitu 9,612 > 1,984 pada tingkat signifikansi 0,05. Kemudian karakteristik wajib pajak dilihat dari pendidikan, usia, dan pekerjaan tidak mempengaruhi kompetensi komunikasi pegawai pajak terhadap perilaku membayar pajak. Hal ini dikarenakan nilai koefisien jalur memiliki nilai yang sangat kecil < 0,05. Sedangkan karakteristik wajib pajak berdasarkan jenis kelamin turut mempengaruhi kompetensi komunikasi pegawai pajak terhadap perilaku membayar pajak, dimana menunjukkan bahwa wanita cenderung lebih patuh daripada pria dilihat dari perilaku membayar pajak.