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PERANAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP BOJONAGARA

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ABSTRACT THE ROLE OF TAX SOCIALISATION ON COMPLIANCE OF INDIVIDUAL TAXPAYERS AT THE TAX SERVICE OFFICE BANDUNG BOJONAGARA Written by: Lina Hutagalung NIM: 1232116 Researchers conducted this research with the aims to identify the implementation of the socialization of taxation, compliance of individual taxpayers as well as to find out how the role of socialization taxation on the individual tax compliance in KPP Bojonagara.In this research the writer used descriptive method which is the method of collecting data to generate the information needed to be analyzed and distributing questionnaires to parties involved in this study. The scale of measurement used is a Likert scale and using Spearman Rank scale. Statistical test using t-test with α = 0.05The relationship socialization of taxation on KPP Bojonagara is almost always seen from the overall average of respondents 'answers of 3,77. And the compliance of individual taxpayers almost always obedient seen from an overall average of respondents' answers of 4,20.Based on the calculation of statistical analysis using Spearman Rank correlation, the correlation coefficient obtained is rs = 0492 which showed a moderate and significant relationship between the socialization of taxation on tax compliance. The significant test showed that t count = 3.434 and t table = 1.701. This explains the significant relationship between the socialization of taxation on tax compliance for t count > t table (3.434> 1.701), then Ho was rejected. The coefficient of determination 20.6%. indicated the compliance of individual taxpayer while the rest influenced. It can be concluded that the compliance of the socialization of taxation, compliance of individual taxpayers on KPP Pratama Bojonagara. Keywords: Socialization of taxation, Tax compliance