Faktor-faktor Yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak (Studi Empiris di KPP Padang)

Abstract

This study aims to obtain empirical evidence of the title of the factors that influence taxpayer compliance in Tax Office (KPP) city of Padang, West Sumatra simultaneously and partially. In this study consists of several independent variables including taxpayer awareness, knowledge and understanding of tax laws, the perception on the effectiveness of the tax system, quality of service and execution of financial penalties, while the dependent variable taxpayer compliance. The data used in this study is gotten by questionnaires filled out by the taxpayer. The population in this study are all registered taxpayers in Tax Office (KPP) city of Padang, West Sumatra. This study uses Slovin formula with as many as 400 samples obtained results of this study that simultaneous independent variables affect the taxpayer compliance. While partially pay taxes that awareness, knowledge and understanding of tax laws, quality of service and execution of financial penalties significantly positive effect on tax compliance, and perception of the effectiveness of the tax system negatively affect taxpayer compliance. Keywords: Awareness taxpayer, knowledge and understanding of the regulatory taxation, the perception on the effectiveness of the tax system, quality of service.