PENGARUH KESADARAN WAJIB PAJAK, PEMAHAMAN PERATURAN PERPAJAKAN, DAN SOSIALISASI PERPAJAKAN TERHADAP KINERJA PENERIMAAN PAJAK DI KPP PRATAMA PADANG

Abstract

The aims of this research is to examine the influence of taxpayers awareness, the comprehension on tax laws, and tax socialization on the performance of tax revenue. The population of this research is personal taxpayer which registered in Padang Tax Service Office. Sample was determined by Simple Random Sampling method, which 100 personal taxpayer. The data used are primary data through the questionnaire. The result of t-Test show thattaxpayers awareness had no influence on the performance of tax revenue, whereas the comprehension on tax laws and tax socialization have a significant influence on the performance of tax revenue.

Keywords: Taxpayers Awareness, The Comprehension on Tax Laws, Tax  Socialization, The Performance of Tax Revenue.