PENGARUH PERSEPSI PELAKSANAAN SENSUS PAJAK NASIONAL DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI LINGKUNGAN KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK DAERAH ISTIMEWA YOGYAKARTA
Abstract: This study aims to
analyze factors that influence tax compliance in the Regional Tax Office
Special Region of Yogyakarta. Research desain is survey research using
questionnaire as instrument. The respondents of this research are taxpayer’s
especially business owners who are in the business district, high-rise building
or office and have stickers of Sensus Pajak Nasional. This research use the
perception of Sensus pajak Nasional and tax awareness as independent variable
on taxpayer’s compliance as dependent variable. Data analysis was performed
using multiple linear regression analysis with SPSS 20.00 for windows. The
findings of this research show that, the effect of : (1) perception of Sensus
pajak Nasional on taxpayer’s compliance is positive and significant. (2) tax
awareness on taxpayer’s compliance is positive and significant.
Keywords: perception of Sensus
pajak Nasional, tax awareness, taxpayer’s compliance, atribution theory
Penulis: Rinta Mulia Dewinta,
Muchamad Syafruddin
Kode Jurnal: jpakuntansidd120494
