Faktor Faktor yang Mempengaruhi Ketidakpatuhan Wajib Pajak (Kasus Pada Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Padang dan Bukittinggi)

Abstract

The research has purposed to empirical improve factors influence behavior personality tax payer not compliance in register on KPP Pratama Padang and Bukittinggi. On the research useful 188 personality tax payable in register on KPP Pratama Padang and Bukittinggi. Data has using for the research is primary, and collecting the data with questionnaire. In general can two category variable have using in the research. First dependent variable is non compliance personality tax payer. The second variable is independent. This variable consist of perception for system justice, morale norm, religious and punishment. For the solved the problem used statistical tool with multiple regression and t-statistic test. The process of the test has doing with SPSS. The base of the result founding tax payer perception, system justice and morale norm have significant effect on the personality tax payer not compliance. The deep of the result also founding religious have not significant effect on the personality tax payer not compliance in KPP Pratama Padang and Bukittinggi.

Keyword         Perception on system justice, Morale Norm, Religious and Punishment