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PENGARUH PERILAKU DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI ATAS KEWAJIBAN PERPAJAKAN PADA KPP PRATAMA JAKARTA SENEN

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ABSTRACT By: Venessa Carolyn Silalahi This study aims to determine how to influence attitudes towards tax riabilities, the effect of compliance with tax obligations, and where a more significant impact on tax obligations. The research was conducted using the correlation method, a method that is intended to seek or examine the relationship between variables. Data collected through questionnaires, and observation. Dianilisis questionnaire using multiple regression tesg while the observation is done directly on the Kpp Pratama Jakarta Senen (Senen District). Based on research results, it was found partially behavior does not affect the tax liability on the KPP ltatama Jakarta senen with t calculate 0,653 and t table 2,05. Behavior giving an impact on tax obligations if not separated from compliance, because the behavior and compliance has influence simultaneously. Even though, partial Compliance have an impact on tax obligations Kpp pratama Jakarta Senen with t calculate equal to 3,g31 and t table 2,05. A significant impact on this research found in variable X2 that is Compliance. Compliance with individual taxpayers have a big enough impact to taxation liabilities on KPP Pratama Jakarta Senen.