Pengaruh Sanksi Perpajakan, Kesadaran Perpajakan, Pelayanan Fiskus, Dan Tingkat Pemahaman Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Empiris pada Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Padang)
Abstract: This study is aimed
to examine : (1) The effect of tax penalties on tax compliance, (2) Theeffect
of the taxpayer awareness on tax compliance, (3) The effect of theservice oftax
authorities on tax compliance and (4)The effect of the level understanding on
tax compliance. The this study is classified as causative research. The
populations in this study is the padang, individual taxpayer.The selection
ofthe sample used propotional sampling metods. Type of data used is subject
data and the data source used is primary data. Data collection method used is
by using questionnaires. The analysis used is multiple regression analysis. The
results shows that : (1)tax penalties has positive significant effect on tax
payer compliance, (2) The taxpayer awareness has positive significant effect on
tax compliance, (3) the service tax authoritieshas positive significant effect
on taxcompliance, (4) The level understanding taxpayer has positive significant
effect on tax compliance. Suggestions in this study were: (1) it is recomanded
to the desert city tax officials to more actively provide information and tax
collections to taxpayers so that taxpayers understand their obligation to pay
taxes and avoid penalties , (2) further research is expected to perform all tax
compliance indicators thatcan support positively on tax compliance.
Key words: Tax Compliance, Tax
Penalties,The taxpayer awareness, the service tax authorities and the level
understanding Taxpayer
Penulis: Sri Putri Tita Mutia
Kode Jurnal: jpakuntansidd140814
