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PENGARUH PERILAKU DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP KEWAJIBAN PERPAJAKAN PADA KPP KAREES KIARACONDONG BANDUNG

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ABSTRACK Influence The Behavior and The Individual Taxpayer Compliance to Tax Obligations on KPP Karees Kiara Condong Bandung . By: Elfrando Harianja NIM:1032021 This study aims to detemrine how to inlluence the behavior of the tax obligation, the effect of compliance with tax obligations, and influence behavior and compliance with tax obligations . This research was conducted with descriptive method , where data obtained by collecting, analyzing, presenting the data and provide a l'airly clear picture of the object of research. Data were amlyzrd to be concluded. Data collection techniques used were throu€h questiontraires to the taxpayer listed on KPP Karees Kiara Condong. The data is then analyzed using a correlation coefficieo! hypothesis testing, and the coefficient of determination . Based on this research, it was found partidly affect the behavior of the tax obligation to the value of r : 0.634, tvalue(8.007) and ttabre(1.661) and the coefficient of determination of 40.2 o/o . These results indicate that the hypothesis Hoaccepted and Hsrcjected. Compliance also has a partial effect on the tax obligation to the value ofr: 0.688, tys1u.(9.436) and to61"(1.661) and the coefficient of detenninatiot of 47.3%o. These results indicate that the hypothesis lloaccepted and Horejected. Simultaneously, behavior and compliance with tax obligations have a influence simultanly on the value of r = 0.727, Foatue(41.69) and Fro61"(3.09), and the coefficient of determinati on of 57 .8o/oWith this it can be concluded that the behavior and tax payers compliance have an influence on tax obligations.