PENGARUH PELAYANAN, SANKSI, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA MERAUKE

  • Dina Fitri Septarini Jurusan Akuntansi Fakultas Ekonomi Universitas Musamus Merauke Papua
Keywords: services, penalty, tax awareness, tax compliance

Abstract

This study aims to obtain empirical evidence about the effect of tax service, tax penalty, and taxpayers’ awareness on  taxpayers’ compliance. The population included individual taxpayers registered in the Tax Service Office of Merauke. The primary data were collected in a survey method by giving questionnaires to 187 respondents; and the sample were selected by using simple random sampling. The data were then analysed by using multiple linear regression method with SPSS program. The results revealed that all variables in the hypothesis testing have positive parameter coefficient. The effect of  tax service, tax penalty, and taxpayers’ awareness on taxpayers’ compliance are significant, as all t-statistic value are greater than t-table 1.653 at a significance level of 5%.
Published
01-05-2015