PENGARUH FAKTOR-FAKTOR EKSTERNAL TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI KPP PRATAMA PADANG

Abstract

The obedience of tax payer is one of the main points which has to be grown in every citizen who has enough requirement as tax payer. The purpose of this research is to examine the influence of external factors to the obedience of body tax payer. This research was done to existing body tax payer at KPP Pratama Padang. The used respondents are 100 body tax payers registered at KPP Pratama Padang. In this research, the researcher used 2 variables, namely dependent and independent variables. The obedience of body tax payer is dependent variable meanwhile the awareness to pay tax, knowledge and understanding about the taxation regulation, perception toward the effectiveness of the taxation system, taxation sanction, the quality of fiscal service and modernizations of taxation administration system are independent variables. The result of this research showed the awareness to pay the tax, perception toward the effectiveness of the taxation system, taxation sanction, the quality of fiscal service and modernizations of taxation administration system did not influence the significance toward the obedience of body tax payer, meanwhile the understanding about the taxation regulation was significantly influential toward the obedience of body tax payer.

Keywords: Awareness, Knowledge, Understanding  System Effectiveness, Quality Of Service, Tax Penalties, Tax Authorities, Modernization Administration, Taxpayer Compliance.