Pengaruh Pengetahuan, Tarif Pajak, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Melakukan Kegiatan Usaha Dan Pekerjaan Bebas Di Kota Padang (Studi Empiris pada Kantor Pelayanan Pajak Pratama Kota Padang)
Abstract: This study aimed to
determine: (1) The effect of Tax knowledge on Compliance of individual
taxpayers, (2) The effect of tax rate on Compliance of individual taxpayers,
and (3) The effect of tax sanctions on Compliance of individual taxpayers .
Type of research is causative. The population in this study were is the
entire individual taxpayers conducting business and free work effectively in
2012 registered with the tax office (KPP) Primary Padang. Sampling was done
using the formula taro yamane, and 100 individual taxpayers. The data
collection method used is to use a questionnaire. The analysis used is multiple
regression analysis using SPSS version 20.
The results showed that: (1) Tax knowledge a positive significant effect
on Compliance of individual taxpayers, (2) tax rate a not positive significant
effect on Compliance of individual taxpayers, (3) tax sanctions a positive
significant effect on Compliance of individual taxpayer.
Penulis: Diyat Suhendri
Kode Jurnal: jpakuntansidd150522
