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PENGARUH PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA BANDUNG BOJONAGARA

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ABSTRACT THE INFLUENCE OF TAXATION KNOWLEDGE TOWARDS COMPLIANCE IN REPORTING ANNUAL TAX RETURN IN PRATAMA BANDUNG BOJONAGARA TAX OFFICE Written by: Victor Simbolon NIM: 1332029 This research aimed to study how the influence of taxation knowledge towards the compliance in reporting annual tax return in Pratama Bandung Bojonagara Tax Office. Method used by this research was descriptive statistical analysis, correlation coefficient analysis and coefficient of determination. According to the result from perception of respondents, the result of corelation coefficient in the influence of taxation knowledge towards compliance in reporting annual tax return was r= 0.760 which means that the taxation knowledge do have an influence that strongly and significance towards compliance in reporting the annual tax return. Result from the test of the coefficient of determination was 57.7% which mean that the taxation knowledge do have an influence in amount of 57.7%, and remaining 42.3% was influenced by other factors outside of this research. Keywords: Taxation knowldege, Compliance in reporting annual tax return