Pengaruh Kemudahan Self Assesment,Sosialisasi Perpajakan,Pelayanan Terhadap Kepatuhan Wajib Pajak Di Kota Payakumbuh,Sumatera Barat

Abstract

This research aimed to analyzed how effective self assesment system,tax socialization,tax service quality and tax modernisation system to taxpayer.This research is categorized assciative quantitative research,where the research instrument is a form.The research of population are taxpayers that listed in Tax Office in Payakumbuh,West Sumatera.There are 120 samples determined with purposive sampling technique.Validity instrument tested used Pearson Correlation,while reliablity test used cronbach and analysis technique that used are classic analysis assumption and regretion double linear. The results of the study found that: 1) The ease of the assessment system has a significant positive impact on taxpayer compliance. This shows the higher the Ease of the mandatory assessments system resulting taxpayer compliance will also be high, as well as the Ease of self assessment system is lower then taxpayer compliance will decrease, 2) Socialization of taxation has a significant positive effect on taxpayer compliance. This shows the higher socialization of taxation resulting taxpayer compliance will also be high, as well as the socialization of taxation the lower the taxpayer compliance will decline, 3) Quality of Service has a significant positive effect on taxpayer compliance. This shows the higher Quality of Service resulted in taxpayer compliance will also be high, as well as the lower Service Quality then taxpayer compliance will decline and 4) Modernization of the tax system has a significant positive effect on taxpayer compliance. This shows the better Modernization of taxation system resulting taxpayer compliance will also be high, as well as the modernization of the tax system is getting worse then taxpayer compliance will decrease.