FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA PADANG

Abstract

Tax is Country income source which used to pay goverment outcome and national development. It is very necessary tax complience frequency to apply it. This research aims to find out what factors which affect tax comlience in Kantor Pelayanan Pajak Pratama Padang. In this research used primer data such as quesioner, which shares to personal obligation tax. This research was done though convenience sampling method. It shared 100 quesioner, but only 80 sheets were able to be proceed. Data analysis was done by using multiple regression anlysis by using SPSS.

The result showed that the knowledge and understand about of tax laws,  motivation and tax audit not have influence on taxpayers complience in KPP Pratama Padang. Whereas self assessment system have influance on taxpayer complience in KPP Pratama Padang.

 Keywords:Knowledge and understanding about of taxpayers, motivation, tax audit, self assessment system and tax compliance.