Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus Dan Sanksi Pajak Terhadap Kepatuhan Wpop Yang Melakukan Kegiatan Usaha Dan Pekerjaan Bebas Di Kota Padang
Abstract: This research aimed
to know and test the effect of taxpayer awareness, the service of tax
authorities and tax penalties to compliance of individual taxpayers who do
business actvities and professional services. The type of this research was
causative. Population of this research was individual taxpayers who do business
activities and professional services in Padang, samples were determined by
following Hair (2006) theory because the population was huge, so total samples
was 100 respondents. Collection methods used questionnaires. Analyzing of the
data used multiple regression with F test and t test.
The result of this research indicated (1) the service of tax authorities
has positive and significant impact to compliance of individual taxpayers who
do business activities and professional services in Padang (2) the taxpayer
awareness and tax penalties doesn’t effect to compliance of individual
taxpayers who do business activities and professional services in Padang
Penulis: Fitri Wilda
Kode Jurnal: jpakuntansidd150498
