Pengaruh Sosialisasi Perpajakan, Pelayanan Fiskus, Sanksi Perpajakan, dan Tarif Pajak terhadap Kepatuhan Wajib Pajak
Abstract
This research aimed to analyze the factors influencing the tax compliance. The
independent variables used in this research were socialization taxation, service tax
authorities, tax sanction, tax rate. Meanwhile, the dependent variable included the tax
compliance.
This research applied a survey method using questionnaries distributed to the
taxpayers. The total number of respondents was 146 taxpayers. The statistical tool for testing
the hypothesis was multiple regression with SPSS and EViews 9 software. The result showed
that the socialization taxation and tax sanction variabels had a significant influence on the
tax compliance, while service tax authorities and tax rate variabels does not significantly
affect on the tax compliance
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