PENGARUH SOSIALISASI PAJAK, PELAKSANAAN SANKSI DENDA, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN SPT TAHUNAN PPH ORANG PRIBADI

Abstract

The aims of this research is to determine how socializing influence of tax, penalties and
implementation of service tax authorities on tax compliance in the annual report PPh such as a
private person either partially or simultaneously or jointly on individual taxpayers who have
business or work freely in the district KPP Pratama Kebon Jeruk Satu. This research uses sample
random sampling and for the types of data uses primary and secondary data types. The primary data
source is obtained directly from the individual taxpayer who has a business or performs listed have a
NPWP in KPP Pratama Kebon Jeruk Satu. While secondary data such as the number of individual
taxpayers who registered have income from business or work freely. Independent variables used are
tax dissemination, implementation of financial penalities, and service tax authorities. The dependent
variable in this research is the taxpayers compliance. Testing in this research using SPSS 21.0. The
results of the research showed that the socialization of tax, penalties implementation, and service tax
authorities partially significant effect on tax compliance and simultaneously have a significant
impact also on tax compliance. Implementation of penalties is the most dominant variable or an
effect on tax compliance in reporting SPT Personal Income Tax.