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PENGARUH PERILAKU WAJIB PAJAK ORANG PRIBADI TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA BANDUNG TEGALLEGA

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ABSTRACT THE INFLUENCE OF INDIVIDUAL TAXPAYERS BEHAVIOR TOWORDS TAXPAYER COMPLIANCE AT KPP PRATAMA BANDUNG TEGALLEGA Citra M. Hasibuan NIM 1132039 This study aims to determine how the behavior an of individual taxpayers in KPP Pratama Bandung Tegallega, how the individual taxpayer compliance in KPP Pratama Bandung Tegallega, and how the influence of the behavior of individual taxpayers on tax compliance in KPP Pratama Bandung Tegallega. This research was conducted with a descriptive method, where the data was obtained by collecting, analyzing, presenting, and providing a fairly clear picture of the research object. Data were analyzed to be concluded. Data collection techniques were used with questionnaires for taxpayers who registed in KPP Bandung Tegallega. The data was then analyzed using correlation coefficient, hypothesis testing, and the coefficient of determination. Based on this research, it was found that the behavior of an individual taxpayer in KPP Bandung Tegallega was rated very good because it is within an interval of 4:43, and taxpayer compliance in KPP Bandung Tegallega also was rated very good because it is with in an interval of 4:41. Statistically the behavior an of an individual has an influence on tax compliance with r = 0.688, tcount (7.755) and ttable (1.678) and the coefficient of determination 43.56%. These results was indicated that the Ha was means an accepted of hypothesis, where the Ho was means a rejected of hypothesis. For that reasons, it can be concluded that the behavior of individual taxpayers has a significat effect on tax compliance. Keywords : Taxpayers behavior, tax compliance, tax liabilities