FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DI LINGKUNGAN KANTOR PELAYANAN PAJAK PRATAMA PADANG

Abstract

Tax is country income source which used to pay government outcome and national development. It is very necessary tax compliance frequency to apply it. This research aims to find out what factors which affect tax compliance in Kantor Pelayanan Pajak Pratama Padang. In this research, reseacher used primer data such as quesioner,which shares to personal obligation tax. This research was done though convenience sampling method. The sample on this research took place on Kantor Pelayanan Pajak Pratama Padang. It shared 100 quesioners, but only 76 sheets were able to be proceed. Data analysis was done by using multiple regression analysis by using SPSS.

The research result prove that now people awareness of paying tax, perception of tax system effectiveness which affect tax compliance, mean while what factors in affect tax compliance are knowledge ang understand of tax laws, the quality of service tax authorities, tax penalties, tax compliance.

Keywords: Awareness of paying tax, knowledge and understanding of tax laws, perception of the effectiveness of the tax system, the quality of service tax authorities, tax penalties, tax compliance