PENGARUH KESADARAN WAJIB PAJAK, PELAYANAN FISKUS DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN USAHA DAN PEKERJAAN BEBAS SEBAGAI VARIABEL INTERVENING (Studi di KPP Pratama Salatiga)

Abstract

Tax compliance is a situation when taxpayers understand or try to understand all of of the tax laws and regulations by filling out tax forms fully and clearly, calculating the amount of tax payable correctly and paying the tax due on time. The purpose of this study was to determine whether the taxpayer’s awareness, quality of the tax authorities, tax penalties and the taxpayers have significant impact on taxpayers compliance in Salatigaeither partially or simultaneously. Data were obtained from 100 respondents listed as taxpayers in KPP Pratama Salatiga. By using multiple linear regression techniques, the results showed that the awareness of the taxpayers, the quality of the quality of the tax authorities, the tax penalties and the taxpayers have significant influence on taxpayers compliance inSalatiga. Keywords : Tax compliance, the taxpayer awareness, the service tax authories and tax penalies.