Text

PENGARUH PENGETAHUAN PAJAK OLEH WAJIB PAJAK TERHADAP KESADARAN WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA CIMAHI

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT THE EFFECT OF TAX KNOWLEDGE BY TAXPAYERS ON THE AWARENESS OF INDIVIDUAL TAXPAYERS IN PAYING TAXES Written By: Sabatomi Kore ludji NIM: 1532138 This research aims to examine the effect of tax knowledge by taxpayers on the awareness of individual taxpayers in paying taxes. The research method used in writing this essay is descriptive method, where data is collected, then processed, analyzed then taken conclusions. Data collection techniques by distributing questionnaires to individual taxpayers registered at the Pratama Tax Service Office Cimahi. Based on the results of the study, it can be seen that tax knowledge by taxpayers at the Pratama Cimahi Tax Service Office is well assessed because it is at the distribution of 4.20, and awareness of the individual taxpayer in paying taxes at the Pratama Cimahi Tax Service Office is at a distribution of 3.99 which means very good. Based on the results of the correlation coefficient analysis (r = 0.785), which means there is a strong relationship. Hypothesis test results that Ho is rejected and Ha is accepted because of t 8.768> t table 2.011, which means there is a significant effect. The coefficient of determination (R2) = 0.616, meaning that the contribution of tax knowledge by taxpayers to the awareness of individual taxpayers in paying taxes is 61.6% and the remaining 39.4% is influenced by other factors not examined by the author. Simple regression test results Y = -0.222 + 1,000X, meaning that tax knowledge by taxpayers has a positive effect on the awareness of individual taxpayers in paying taxes. Keywords: Knowledge of Taxes by Taxpayers, Personal Taxpayer Awareness in Paying Taxes