Text

PERSEPSI FAKTOR-FAKTOR YANG MEMPENGARUHI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

XML

Share :
• 
• 
• 
• 
• 
• 
• 

---

ABSTRACT PERCEPTION OF FACTORS AFFECTING THE TAXPAYERS OF COMPLIANCE WITH INDIVIDUAL TAXPAYERS By : Ribkah Magdalena Siregar The purpose of this study was to know the correlation between Perception Factors Affecting Taxpayers Against Tax Compliance WPOP of KPP Pratama Cibeunying Bandung’s employees in Jalan Purnawarman No.21 Bandung. Using survey reserch method. The respondens were WPOP KPP Pratama Cibeunying Bandung’s. Which consists of 1443 employees as the population, and as the research participants taken 50 employees. The instrument used in this study were interview, questionnaire of literature and studies. In data collection a questionnaire was administered to the 50 employees. For data analysis and calculation used in this study were Reliability test (Cronbach Alpha), descriptive statistics, as well as Multiple regression. The finding show that: (1) There was no correlation between the perception of the cost of compliance (X1) with tax compliance (Y), with the value of Rx1y = 0,072 and coefficient of determination 0,05%. (2) There was a positive correlation between between perceptions of benefits (X2) with tax compliance (Y), with the value of Rx2y = 0,401 and coefficient of determination 16,1%. (3) There was no correlation between between the perception of sanctions (X3) with tax compliance (Y), with the value of Rx3y = 0,072 and coefficient of determination 0,05%. (4) The most influencung variable that affected job a (X2) with = sig. 0,004 < 0,05, and equation of regression Y = 2,955 + 0,401 X2. Key words : Significant influence between the factors of perception towards tax compliance