INDONESIA
ANALISIS FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK Studi di Wilayah KPP Pratama Grogol Petamburan, Jakarta Barat
Accounting Cycle Journal, 2020-02-01
This study aims to analyze the influence of tax awareness, taxpayerâs perceptions over the tax systemâs effectiveness, the tax apparatusâ service, and the technological advance towards the taxpayerâs compliance in the work area of tax service office (KPP) Pratama Grogol Petamburan, West Jakarta. The data processed in the research was using the primary data of the questionnaires spread in the work area of the KPP and the secondary data provided from the KPP Pratama Grogol Petamburan. The population of the research is 117,970 taxpayers which are registered in the KPP while the sample is 100 taxpayers chosen with convenience sampling. The data was collected using the questionnaires method and was analyzed using the multiple regression analysis with the help of SPSS 24. The empirical result of the study shows that there is a positive and significant influence of the taxpayerâs perception over the tax systemâs effectiveness towards the tax compliance partially. The other three variables; tax awareness, tax apparatusâ service and technological advance; partially doesnât show any significant influence towards the taxpayerâs compliance. However, simultaneously all independent variables have significant and positive influence to the taxpayerâs compliance.
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