PENGARUH KEMANFAATAN NPWP, PEMAHAMAN WAJIB PAJAK, KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Pada Wajib Pajak Orang Pribadi di Kota Bukittinggi)

Abstract

The  level  of  tax  compliance  in  the city of Bukittinggi is  still  low,  especially individual  taxpayers (IT) who  do  business.  It  can  be  seen  from  comparison  between the number of registered  taxpayers with  the number of  taxpayers who report  tax return.This research aimed to empirically test the influence benefits of Tax Individual Number (TIN), taxpayer understanding, quality of service and tax penalties toward tax compliance at KPP Pratama Bukittinggi, with using 100 sample the researched IT. The researched sample using tecnhique incidental sampling.

That method used in this researched is regression multiple analysis is with the test R², F test, and t test. Before using regression multiple analysis, assumption first test classic that include of test normality and test multikolinieritas.

From determination results of hypothesis testing (R²) tax compliance get explain by all independent variable , as simultaneous (F test) showed that the benefits of  TIN, taxpayer understanding, quality of service  and tax penalties influential together to tax compliance variable and based on hypothesis testing partially (t test) showed that quality of services had positive and significant effect on  tax compliance. Benefits of TIN, taxpayer understanding and tax penalties had no significant effect on tax compliance.

Key word: Benefits of  TIN, Taxpayer Understanding, Quality of Service, Tax Penalties, Tax Compliance