PENGARUH SIKAP WAJIB PAJAK, PENGETAHUAN WAJIB PAJAK, PEMERIKSAAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Abstract

The study aims to examines the influence of taxpayer's attitude, taxpayer's knowledge, tax audit and tax sunction to the taxpayer personality compliance in KPP Pratama Muara Bungo. The respondent of this study is taxpayer personality who registered in KPP Pratama Muara Bungo around 2014. This study used primary data, where the data obtained from questionnaires with Convenience Sampling methods. Model analysis was used to test the hypothesis is the multiple linear regression and to determine the relationship used f test and t test. Data obtained were processed using SPSS statistical software. The result showed that the attitude taxpayer personality have not influence on taxpayer compliance. Furthemore, taxpayer knowledge, tax audit, and taxsunction have influence on taxpayer compliance in KPP Pratama Muara Bungo.

Keywords : taxpayer attitude,taxpayer knowledge, tax audit and tax sunction