PENGARUH KESADARAN WAJIB PAJAK, SANKSI PAJAK, PELAYANAN FISKUS, DAN PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA PADANG

Abstract

This study aimed to examine the effect of awareness taxpayers, tax sanction, service tax authorities, and tax audit against an individual taxpayer of compliance. The type of data in this study is primary data taken from the results of the questionnaire. Sample is taken using a convenience sampling method. The sample amounted 95 respondents from individual taxpayers who have a business in the city of Padang. The method of analysis in this study using multiple regression. The results indicate that awareness of taxpayers and tax sanction have no effect toward tax compliance. While the tax authorities services and tax audit affect tax compliance.

Keyword : compliance, awareness, sanction tax, service tax authorities, and  tax audit.