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PENGARUH PERILAKU WAJIB PAJAK ORANG PRIBADI TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA BOJONAGARA BANDUNG

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ABSTRACT THE EFFECT OF INDIVIDUAL TAXPAYER ATTITUDE TO TAXPAYER COMPLIANCE IN KPP PRATAMA BOJONAGARA BANDUNG Prepared by: Irmawati Manalu NIM: 1332101 The purpose of this study was to find out how the attitude of the taxpayer individual, how the taxpayer compliance and how the effect of the individual tapayer attitude to taxpayer compliance in KPP Pratama Bojonagara Bandung. This research method used was descriptive method that described and disccussed the research object that observed that based on the existing fact. The procedures in choosing this research sample used random sampling method and the numbers of sample used was 95 respondents. The data collection was used by distributing questionnaire to the respondents. And the analysis that was used in this research included correlation coefficient analysis, hypothesis test, determination coefficient and simple regression. Based on the research result, it was found that individual taxpayer compliance in KPP Pratama Bojonagara was considered very good because the interval was in 4.18 and the taxpayer compliance in KPP Pratama Bojonagara also was considered very good because the interval was in 4.43. Based on the calculation of the statistical analysis by using SPSS 16, it was known that the significant value to individual taxpayer attitude variable was 0.000 and taxpayer compliance variable was 0.000 that showed the two variables affected positive and significant. The correlation coefficient was 0.617, it showed very strong and positive correlation. Determination coefficient was 38.1%, the result of simple regression was 7.559. And based on the result of hypothesis test, it was obtained tcount > t-table. It was 7.559 > 1.661. Thus, Ha was accepted and Ho was rejected. Keywords : Individual Taxpayer Attitude, Taxpayer Compliance.