ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Pada Kantor Pelayanan Pajak Pratama Semarang)
Abstract: This study aims to
analyze factors that influence tax compliance in KPP Pratama Semarang. The
variables which are used in this research is taxpayer’s compliance as dependent
variable, and knowledge and understanding of tax regulations, perception of the
tax system’s effectiveness, tax authorities’ service, and tax conflict as the
independent variables. This research also using 3 (three) control variables,
such as tax penalties, construction of public facilities, and the level of
education.
This study uses quantitative research methods, where the data obtained
from questionnaires with Convenience
Sampling method. Data analysis in this research uses multiple linear regression
analysis with SPSS 20.00 for Windows.
The results of this research are as follows: (1) knowledge and
understanding of tax regulations on taxpayer’s compliance is positive and
significant, (2) perception of the tax system’s effectiveness did not
significantly gives positive influence to taxpayer’s compliance, (3) tax
authorities’ service on taxpayer’s compliance is positive and significant, (4)
tax conflict did not significantly gives negative influence to taxpayer’s
compliance, (5) tax penalties did not significantly gives positive influence to
taxpayer’s compliance, (6) construction of public facilities on taxpayer’s
compliance is positive and significant, (7) level of education on taxpayer’s
compliance is positive and significant
Keywords: knowledge and
understanding of tax regulations, perception of the tax system’s effectiveness,
tax authorities’ service, taxpayer’s compliance
Penulis: Bona Imelda, Haryanto
Kode Jurnal: jpakuntansidd141096
