PENGARUH TAX KNOWLEDGE terhadap TAX COMPLIANCE WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR PADA KANTOR PELAYANAN PAJAK PRATAMA PADANG

Abstract

The level of tax compliance in some areas of West Sumatra has decreased to the individual taxpayer. The level of tax compliance in the area of Sumatra-Jambi only reached 68.29 percent or 237 thousand from 555 thousand over the taxpayer. This figure is well below the national average, which recorded 85.25 per cent. However, national tax revenue Sumatra -Jambi region included in the ranking 3, therefore the purpose of this study was to determine the effect of tax knowledge on tax compliance. The purpose of this study was to determine the effect of the level of tax knowledge on tax compliance on the individual taxpayer is registered in the Tax Office (KPP) Pratama Padang. As many as 79 respondents selected samples determined by convenience sampling technique in Padang and the data collected through questionnaires. Analysis of the data by using a simple regression test that the coefficient of determination (R2) and t test using SPSS software version 16. Hypothesis testing results show that the knowledge has no effect on tax compliance to the individual taxpayer listed The Tax Office (KPP) Pratama Padang. Keyword : Tax Knowledge, Tax Compliance.