ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK (Studi Empiris Pada Wajib Pajak Orang Pribadi Yang Melakukan Kegiatan Usaha Di Kota Semarang)
Abstract: This research aims
to analyze the factors that affect individual taxpayers in meeting their to pay
taxes obligation. This research consists of four independent variables and one
dependent variable. Independent variables in this research are tax
consciousness, tax penalties, tax authorities attitude, and knowledge and
understanding of tax regulations. While
the dependent variable in this research is taxpayer’s compliance.
This study uses quantitative research methods, where the data obtained
from questionnaires with Random Sampling technique. Respondents were sampled
in this study are an individual taxpayer who carries on business in the city of
Semarang. Analysis of research data using multiple linear regression analysis
with SPSS 20.00 program for Windows.
Based on the results of the analysis has been done, this research shows
that the tax consciousness, tax penalties, tax authorities attitude, and
knowledge and understanding of tax regulations have a positive and significant
impact on taxpayer’s compliance.
Keywords: Tax consciousness,
tax penalties, tax authorities attitude, and knowledge and understanding of tax
regulations
Penulis: Rahayu Hana Puspita
Rusli, P. Basuki Hadiprajitno
Kode Jurnal: jpakuntansidd140906
