PENGARUH KESADARAN WAJIB PAJAK, PELAYANAN FISKUS DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN UKM (Studi Empiris Pada KPP Pratama Padang )

Abstract

 This research aims to get the empirical evidence about the effect of the awareness of tax payer, the fiscal service and the tax penalties toward the pursuance of individual taxpayer carrying out UKM activity. In this research, the objects researched are some people who carry out UKM activity. The process of finding the information about the data was done by spreading out the questioners. This research uses two variables. The first variable is dependent variable, that is individual taxpayer's pursuance of the tax, and the second is independent variable consisting of the awareness of tax payer, the fiscal service and the tax penalties. The hypothesis was tested by using statistical examiner of a- double regression model and t-statistical examiner. Based on the testing toward the hypothesis, it is found that the awareness of taxation and the tax sanction significantly influence the pursuance of individual taxpayer carrying out UKM activity, while the tax service don't significantly influence the awareness of tax payer, the fiscal service and the tax penalties toward the pursuance of individual taxpayer carrying out UKM activity.

Key words: The Awareness of Tax Payer, Fiscal Service, Tax Penalties