Pengaruh Pengetahuan dan Pemahaman Tentang Peraturan Perpajakan, Kesadaran, Persepsi Terhadap Petugas Pajak, Persepsi Kesesuaian Tarif, dan Persepsi Sanksi Pajak Terhadap Kepatuhan Wajib Pajak

Abstract

This research aims to analyze the factors that influence of knowledges, and comprehension about taxation regulation, awareness, perception to tax officers, suitability rates perception, and tax sanctions perceptions of taxpayers compliance. The population that used in the research is individual taxpayers that targeted as enterpreneur. The data was taken by spreaded the questionnaires about 150 exemplars, but only 130 exemplars that could be used to treat. The test equipment to verify this hypothesis was double linier regression analysis by Microsoft Excel 2007. The results of this research indicated that awareness of taxpayer have a positive and strong significant influence of taxpayers compliance, perception of tax officers have a positive and strong significant influence of taxpayers compliance, tax sanctions perception have a positive and weak significant influence of taxpayers compliance, knowledge and comprehension of taxation regulation doesn’t have significant influence of taxpayers compliance, suitability rates perception doesn’t have significant influence of taxpayers compliance.