Pengaruh Keadilan Sistem, Norma Ekspektasi, Sanksi Legal dan Religiusitas Terhadap Ketidakpatuhan Wajib Pajak Pribadi (Study Empiris Pada KPP Pratama Padang)

Abstract

The purpose of this research is to abaout the influence of the system justice, norms expectations, and legal sanctions against non-compliance religiosity individual taxpayers.

This researt is using survey method. Data collected  through questionnaires subsection of individual taxpayers. For the selection of samples was done by accidental sampling methode. Analysis using testing through test the validity and reability, the classical assumption test (test for normality, multicollinearity), and  use multiple liniear regression for hypothesis test.

The result show that justice system has on the individual taxpayers noncompliance registered in KPP Pratama Padang. But norm of expectations, legal sanctions and religiosity doesn’t have effect on the individual taxpayers disobedience in KPP Pratama Padang.

Keyword : system justice, Norms Expectations, Legal Sanctions, Religiosity, Individual taxpayer noncompliance