FAKTOR FAKTOR YANG MEMPENGARUHI KEPATUHAN MEMBAYAR PAJAK DI KOTA PADANG

Abstract

Tax is a very important indicator for national development, especially the city of Padang. To increase the contribution of the tax should be increased tax compliance to pay taxes. Therefore, this study aims to analyze and determine the factors that influence adherence to pay taxes in the city of Padang. The sample used in this research model totaled 125 respondents were selected using purposive sampling method. The data used is primary data obtained through questionnaires. In this study the model used two categories of variables. The first is dependent ie taxpayer compliance to pay taxes. Both are independent consisting of tax knowledge, understanding tax regulations, the service tax authorities and tax penalties. To perform analyze problems used in this research model is carried out by using a multiple linear regression model and statistical t-test. Based on the results of hypothesis testing found that knowledge of taxation significantly influence individual taxpayer compliance. The results obtained also show that the understanding of tax laws, the tax authorities and tax penalties services are individually not significant effect on the compliance of individual taxpayers in the city of Padang.

Keywords:  Tax Knowledge, Understanding Tax provisions, tax authorities and Services Tax Sanctions