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KONTRIBUSI PENGETAHUAN WAJIB PAJAK ORANG PRIBADI TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SOREANG

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ABSTRACT THE CONTRIBUTION OF KNOWLEDGE OF TAXPAYERS OF PERSONAL TAX ON TAX COMPULSORY IN PAYMENT IN TAX ON PRATAMA SOREANG Arranged by: Herman NIM: 1232046 The purpose of this study to analyze the contribution of taxpayers' personal knowledge of taxpayer compliance in paying taxes at the office of tax service pratama soreang. The method used in this research were descriptive method. Probabillity Sampling Method with Simple Random Sampling the method used for sampling in this study. The sample in this 100 respondents. From the result of correlation regression analysis obtained R = .062 seen based on the results of examination correlation coefficient. R used to know the level of correlation of independent variable to dependent variable. The results obtained R = .062, this result when viewed from the size of correlation coefficient categorized including very low level of relationship. From the simple regression analysis, the resulting constants 29,066, this means that if a respondent taxpayer knows the knowledge of taxpayers, then the taxpayer compliance of 29%. The regression coefficient of taxpayer knowledge variable 0.048, if the knowledge of taxpayers increases one percent (1%), then taxpayer compliance will increase by 4.8%. Coefficient positive, meaning there’s a contribution between the taxpayer's knowledge on taxpayer compliance. From the calculation of t test there a t value of 0.611. Obtained t table 1.660. Which means that t arithmetic lower than t table t count 0.611