PENGARUH KEPATUHAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, DAN PELAYANAN PAJAK TERHADAP KINERJA PENERIMAAN PAJAK

Abstract

The aims of this research is to examine the influence of taxpayers compliance,  taxpayers awareness, and tax services on the performance of tax revenue. The population of this research is company which registered in KPP Pratama Bukittinggi for the year 2011-2013. Sample was determined by Simple Random Sampling method, which 99 company taxpayers. The data used are primary data through the questionnaire. The result of T-Test  show that taxpayers compliance and taxpayers awareness have a significant influence on the performance of tax revenue , whereas tax services had no influence performance of tax revenue.

Keywords: taxpayers compliance, taxpayers awareness, tax services,tax revenue performance