The Influence of Taxpayer Awareness, Tax Authorities Service, Taxpayer Knowledge, and Tax Penalty Toward Individual Taxpayer Compliance of Who Undertakes the Business Activity and Independent Personal Service
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Institusion
Universitas Jenderal Soedirman
Author
INDANTO, Medika Danang
Subject
A1 Abacus
Datestamp
2019-12-09 08:36:25
Abstract :
Several phenomena of cases occurred in the taxation world recently cause society and taxpayers are worried to pay tax. That condition can influence the taxpayer compliance, because taxpayers do not want the paid tax will be misused by the tax authorities itself. The compliance problem becomes an obstacle in optimizing the tax revenue. This study examines the level of compliance of individual taxpayer who undertakes the business activity and independent personal service by using several independent variables such as taxpayer awareness, tax authorities service, taxpayer knowledge and tax penalty. The purpose of this study was to analyze taxpayer awareness, tax authorities service, taxpayer knowledge, and tax penalty toward individual taxpayer compliance who undertakes the business activity and independent personal service. The population of this study is individual taxpayer who undertakes the business activity and independent personal service. Based on data from the KPP Pratama Cibinong, until the end of 2015 there were 7.544 individual taxpayer who undertakes the business activity and independent personal service. Not all population have been used in this study to the time and cost efficiency. Therefore, carried out the sampling. Sampling was done by purposive sampling method. The number of sample is 99 taxpayers. Primary data collection method used is a survey method using questionnaires. Data analysis techniques used in this study is the technique of multiple regression analysis. Based on the results of analysis undertaken concluded that taxpayer awareness, tax authorities service, taxpayer knowledge, and tax penalty have a positive and significant effect toward taxpayer compliance.
Several phenomena of cases occurred in the taxation world recently cause society and taxpayers are worried to pay tax. That condition can influence the taxpayer compliance, because taxpayers do not want the paid tax will be misused by the tax authorities itself. The compliance problem becomes an obstacle in optimizing the tax revenue. This study examines the level of compliance of individual taxpayer who undertakes the business activity and independent personal service by using several independent variables such as taxpayer awareness, tax authorities service, taxpayer knowledge and tax penalty. The purpose of this study was to analyze taxpayer awareness, tax authorities service, taxpayer knowledge, and tax penalty toward individual taxpayer compliance who undertakes the business activity and independent personal service. The population of this study is individual taxpayer who undertakes the business activity and independent personal service. Based on data from the KPP Pratama Cibinong, until the end of 2015 there were 7.544 individual taxpayer who undertakes the business activity and independent personal service. Not all population have been used in this study to the time and cost efficiency. Therefore, carried out the sampling. Sampling was done by purposive sampling method. The number of sample is 99 taxpayers. Primary data collection method used is a survey method using questionnaires. Data analysis techniques used in this study is the technique of multiple regression analysis. Based on the results of analysis undertaken concluded that taxpayer awareness, tax authorities service, taxpayer knowledge, and tax penalty have a positive and significant effect toward taxpayer compliance.
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