2 ND MDP STUDENT CONFERENCE (MSC) 2023 E-ISSN: 2985-7406 250| Universitas Multi Data Palembang ANALISIS SOSIALISASI, KUALITAS PELAYANAN ADMINISTRASI DAN E-REGISTRATION TERHADAP PERSEPSI WAJIB PAJAK Indriyani 1*) , Icha Fajriana 2 1,2 Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Multi Data Palembang 1 indriyani6@mhs.mdp.ac.id, 2 icha.fajriana@mdp.ac.id Kata kunci: e-registration; kualitas pelayanan administrasi; persepsi wajib pajak; sosialisasi Abstract: This reseach aims to analyze the effect of tax socialization, quality of administrative services and implementation of e-registration affecting the perception of taxpayers in understanding the implications NIK becoming NPWP in Indonesia. The theory used is the Technology Acceptance Model Theory (TAM) and Attribution Theory. The approach used is a Quantitative Approach. The population are individual taxpayers who are registered at the Ilir Barat Palembang Pratama Tax Service Office. Sampling Technique with Accidental Sampling. The sample used the Slovin Formula, so that the data obtained is 100 Individual Taxpayer Respondents. The data analysis used is descriptive analysis. Based on the results of the study, it shows that the variables of Socialization, the Implementation of E-Registration does not have effect on Taxpayer Perceptions, while Quality of Administrative Services has effect. And variables of socialization, Quality of Administrative Services and Implementation of E-Registration have a simultaneous effect on Taxpayer Perceptions. Abstrak: Penelitian bertujuan menganalisis Pengaruh Sosialisasi Perpajakan, Kualitas Pelayanan Administrasi dan Penerapan E-Registration berpengaruh terhadap Persepsi Wajib Pajak dalam memahami implikasi NIK menjadi NPWP. Teori yang dipakai adalah Teori Technology Acceptance Model (TAM) dan Teori Atribusi. Pendekatan yang dipakai adalah Pendekatan Kuantitatif. Populasi dipakai adalah Wajib Pajak Orang Pribadi di KPP Pratama Ilir Barat Palembang. Tenik Pengambilan Sampel dengan Teknik Accidental Sampling. Sampel yang dipergunakan mengunakan Rumus Slovin, sehingga data diperoleh berjumlah 100 Responden Wajib Pajak Orang Pribadi. Teknik analisis data yang dipakai yaitu analisis Deskriptif. Berdasarkan Hasil dari Penelitian menunjukkan bahwa variabel Sosialisasi, Penerapan E-Registration tidak berpengaruh terhadap Persepsi Wajib Pajak, sedangkan Kualitas Pelayanan Administrasi berpengaruh dan Variabel Sosialisasi, Kualitas Pelayanan Administrasi dan Penerapan E-Registration berpengaruh secara Simultan terhadap Persepsi Wajib Pajak. Indriyani & Fajriana (2023). Pengaruh Sosialisasi, Kualitas Pelayanan Administrasi, dan Penerapan E-Registration terhadap Persepsi Wajib Pajak. MDP Student Conference 2023