Pengaruh Persepsi Wajib Pajak Atas Pelayanan Kpp, Sanksi Perpajakan dan Pengetahuan atas Penghasilan Kena Pajak terhadap Kepatuhan Wajib Pajak
Abstract: The efforts of
increasing tax income has become a special intention for the government, one of
the efforts is enhancing taxpayer’s compliance in fulfilling the tax duty. This
research is aimed to know whether taxpayer’s perception of the service in tax
service office, tax sanction and the knowledge about taxable income affect the
taxpayer’s compliance. The research used primary data by distributing
questionnaires to the personal taxpayers that registered in Tax Service Office
Pratama Bantul. Data that collected then processed using multiple regressions
with SPSS (Statistical Package for Social Science) program.The r esult of
research showed that taxpayer’s perception of the service in tax service office
impacted significantly to the taxpayer’s compliance. The knowledge about
taxable income also impacted significantly to the taxpayer’s compliance.
However, tax sanction does not impacted significantly to the taxpayer’s
compliance. Many Taxpayers are still do not know and understand about tax
sanction in taxation. This becomes a job for tax office to socialize tax
sanction to society.
Keywords: Taxpayer’s
Perception of the Service in Tax Service Office; Tax Sanction; Knowledge about
Taxable Income
Penulis: Afrizal Tahar, Wilie
Sandy
Kode Jurnal: jpakuntansidd110286
