Determinan Keputusan Rasional Menjadi Wajib Pajak Prioritas


  • Muhammad Nur Magister Akuntansi, Universitas Muslim Indonesia
  • Masdar Masud Universitas Muslim Indonesia
  • Mursalim Mursalim Universitas Muslim Indonesia


Kualitas Pelayanan Sanksi Perpajakan, Kecerdasan interpersonal, Reward, Keputusan Rasional


Penelitian ini bertujuan untuk menganalisis dan mengkaji pengaruh kualitas pelayanan, sanksi perpajakan, kecerdasan interpersonal dan reward terhadap keputusan rasional wajib pajak dengan status prioritas pada Kantor Pelayanan Pajak Pratama Makassar Barat. Metode penelitian yang digunakan dalam penelitian ini adalah Analisis deskriptif. jumlah sampel sebanyak 67 responden. Berdasarkan hasil analisis regresi linier berganda. Hasil penelitian ini menemukan bahwa kualitas pelayanan, kecerdasan interpersonal dan reward berpengaruh positif dan signifikan terhadap keputusan rasional wajib dengan dengan status prioritas sedangkan Sanksi perpajakan berpengaruh positif namun tidak signifikan terhadap keputusan wajib pajak dengan status prioritas.

This study aims to analyze and examine the effect of service quality, tax sanctions, interpersonal intelligence and reward on rational decisions of taxpayers with priority status at the West Makassar Pratama Tax Office. The research method used in this research is descriptive analysis. the number of samples was 67 respondents. Based on the results of multiple linear regression analysis. The results of this study found that service quality, interpersonal intelligence and reward had a positive and significant effect on mandatory rational decisions with priority status while tax sanctions had a positive but not significant effect on taxpayer decisions with priority status.


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How to Cite

Nur, M., Masud, M., & Mursalim, M. (2020). Determinan Keputusan Rasional Menjadi Wajib Pajak Prioritas. Journal of Accounting and Finance (JAF), 1(1), 17-40. Retrieved from