PENGARUH PERSEPSI TENTANG KONDISI KEUANGAN WAJIB PAJAK PRIBADI DAN KESADARAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK di KPP PRATAMA PADANG

Abstract

Taxpayer compliance is one of the important points that should be instilled within themselves every citizen has enough condition to be a taxpayer. Therefore, the purpose of the implementation of this study was to determine the effect of the perception of personal taxpayer's financial condition and awareness of taxpayers on tax compliance in KPP Pratama Padang. The process of data collection used 110 individual taxpayers registered in Padang STO. In this study also used two variables: the dependent variable and the independent variables. Compliance of individual taxpayers is the dependent variable while the perception of the financial condition of the taxpayer's personal and tax awareness is the independent variable. The Solved of the problem using quantitative methods by t-statistik. The analysis model used is multiple regression and t-test statistics. The results of hypothesis testing found that perceptions of personal taxpayer's financial condition and tax awareness significantly influence taxpayer compliance in KPP Pratama Padang.

Keywords: Perception About Personal Financial Condition Taxpayers, Tax Awareness and Taxpayer Compliance