FAKTOR-FAKTOR YANG MEMPENGARUHI MOTIVASIWAJIB PAJAK DALAM MEMENUHI KEWAJIBAN PERPAJAKAN

Abstract

There are some factors that affect the taxpayer’s motivation in meeting tax responsibility.that’s aboutknowledge and taxpayers comprehension of tax laws, firmness tax penalties, tax fraud, and taxpayers think of the performance taxation services. The process of data collect for individual taxpayer in Padang, withtransmit 100 sheets the quisioners , and take the quisioner again. To do the test of dataquality are validity and reliability testing, in classic assumption are doing normality and multicollinearity test, and the hypothesis are doing coefficient of determination ( R ² ), simultaneous test ( F ) and t test .

The results of this study showed the influence of firmness tax penalties , tax fraud andtaxpayer;s think of the performance taxation services to taxpayers motivation in meeting tax responsibility, while the other variable, knowledge and taxpayers comprehension of the tax law there’s no influence of taxpayers motivation in meeting tax responsibility.

Keywords :      Knowledge and taxpayers comprehension of tax laws, firmness tax penalties, tax fraud, taxpayers think of the performance taxation services, and motivation in meeting tax responsibility