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PENGARUH PRINSIP KEADILAN PEMUNGUTAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI BERDASARKAN PERSEPSI WAJIB PAJAK ORANG PRIBADI PRIBADI PADA KPP PRATAMA KAREES

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ABSTRACT The effect of the principles of fairness taxation on tax compliance individual taxpayers is based on the perception of individual taxpayers at Tax Services Office Pratama Karees Bandung Written by: Lady Nadya Olivia Situmorang NIM : 1232201 The author conducted research with the aimed to find out how the perception of an individual taxpayer on the principle of fairness of tax collection, to determine how the level of compliance of an individual taxpayer, and to know how to influence the perception of an individual taxpayer on the principle of fairness of taxation to compliance of individual taxpayers in KPP Pratama Bandung Karees. The method used was descriptive. Data collected by questionnaire. Then questionnaires processed statistical analysis Pearson product moment correlation coefficient analysis, hypothesis testing, and analysis of the coefficient of determination were processed using SPSS. Based on the results of the study calculating the correlation coefficient was known that the degree of influence (relationship) perception of an individual taxpayer on the principle of fairness of taxation to compliance of individual taxpayers seen from the calculation was r = 0.525 where this value indicated that the correlation between the perception of an individual taxpayer on the principle of fairness of taxation on tax compliance and the individual was being positive. When compared amounted to 4.269 with of 2,021 then > which means that Ho refused and Ha was received, this indicated that there was a significant relationship between the perception of an individual taxpayer on the principle of fairness of taxation to increase compliance with individual taxpayers in KPP Karees. Based on the calculation of the coefficient of determination was known that influence the perception of an individual taxpayer on the principle of fairness of taxation to compliance of individual taxpayers in the amount of 27.5%. While the remaining 72.5% was influenced by other factors beyond the scope of this study. Keywords: the individual taxpayer, the Principles of Fairness Taxation, Taxpayer Compliance