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PENGARUH MOTIVASI WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA BANDUNG BOJONAGARA

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ABSTRACT THE INFLUENCE OF TAXPAYERS MOTIVATION AND TAX PENALTIES TOWORDS TAXPAYER COMPLIANCE AT KPP PRATAMA BANDUNG BOJONAGARA Arranged by: Ruth Paula Margaretha NIM 1432077 The purpose of this research was to determine how the influence of taxpayers motivation in KPP Pratama Bandung Bojonagara, how the influence of tax penalties in KPP Pratama Bandung Bojonagara, how the individual taxpayer compliance in KPP Pratama Bojonagara, and how the influence of taxpayers motivation and tax penalties on tax compliance in KPP Pratama Bandung Bojonagara. This research was conducted with a descriptive method, where the data was obtained by collecting, analyzing, presenting, and providing a fairly clear picture of the research object. Data were analyzed to be concluded. Data collection techniques were used with questionnaires for taxpayers who registed in KPP Bandung Bojonagara. The data was then analyzed using correlation coefficient, hypothesis testing, the coefficient of determination and linear regression analysis. Based on this research, it was found that the taxpayers motivation in KPP Pratama Bandung Bojonagara was rated good because it is within an interval of 4,08, tax penalties in KPP Pratama Bandung Bojonagara was rated good because it is within an interval 3,80, and tzxpayers compliance in KPP Pratama Bandung Bojonagara also was rated good because it is with in an interval of 3,91. Statistically the taxpayers motivation and tax penalties has an influence on tax compliance with r = 0,467, Faccount (6.545) and ttable (2.010) and the coefficient of determination 21,8%. These results was indicated that the Ha was means an accepted of hypotesis, where the Ho was means a rejected of hypotesis. For that reasons, it can be concluded that the taxpayers motivation and tax penlaties has a significant effect on tax compliance. Keywords : Taxpayers motivation, tax penalties, tax compliance