PENGARUH DENDA PAJAK TERHADAP KEPATUHAN SUKARELA WAJIB PAJAK DENGAN KEPERCAYAAN PADA OTORITAS PAJAK SEBAGAI VARIABEL INTERVENING (Pada Wajib Pajak Pribadi yang terdaftar di Samsat Padang)

Abstract

This study aimed to examine the direct effect of the tax penalty on the voluntary compliance of individual taxpayers with confidence in the tax authorities as an intervening variable (the personal tax payers registered in Padang SAMSAT). This study uses primary data, the study sample selection using purposive sampling method in which the subject of the study was the individual taxpayers registered in Padang samsat office. The analytical tool used to test the hypothesis that the regression analysis using PLS-Warp 3.0.

Results of a survey questionnaire of 100 taxpayers motor vehicle registered in samsat Padang showed that the first hypothesis tax penalties significant effect on voluntary compliance by taxpayers, the second hypothesis tax penalties significant effect on confidence in the tax authorities, the third hypothesis of confidence in the authority significant effect on voluntary compliance mandatory taxes and the fourth hypothesis tax penalty against the voluntary compliance of taxpayers significant effect after mediated by the trust on the tax authorities.

 

Keywords: Tax Penalties, Trust in Authority, Voluntary Taxpayer Compliance