FAKTOR FAKTOR YANG MEMPENGARUHI PENGUSAHA KECIL DAN MIKRO MENDAFTAR MENJADI WAJIB PAJAK ORANG PRIBADI

Abstract

The purposed of the study to determine the factors that affect the small and micro entrepreneurs register a personal income tax. In this study, the sample is the entrepreneurs who run activities small and micro enterprises that carry out activities in the area of Pasar Raya Padang. The number of respondents used were 57 respondents who selected using purposive sampling. In this study used two types of variables. Independent and dependent variable,  The independent is need for ownership number principal of taxpayer, easying for taxpayers in matters of taxation, taxpayer perceptions about taxes and taxsanctions. The dependent variable is compliance taxpayer. In order to perform hypothesis testing is done using multiple regression models and statistical t-test. The test results showed that the need for ownership number principal of taxpayer, convenience for taxpayer and sanctions no significant effect on personal tax compliance, while the taxpayer perceptions significant effect on personal tax compliance in paying taxes.

Keywords:  Needs , Easy, Perception , sanction, Compliance