PENGARUH KESADARAN PERPAJAKAN, PENDAPAT WAJIB PAJAK TENTANG BERAT TIDAKNYA BEBAN PPH, PERSEPSI WAJIB PAJAK ATAS PELAKSANAAN SANKSI DENDA PPH DAN TAX AVOIDANCE TERHADAP PENERIMAAN PPH DI KANTOR PELAYANAN PAJAK PRATAMA SEMARANG TENGAH DUA

Abstract

In the atmosphere of the country is still covered by the rest - the rest of the economic downturn , the burden borne by the current government is very heavy . To finance the government's national development can not only rely on foreign debt with interest rates that are not small or of natural resources of oil and gas are dwindling . Hope the government one that can be relied upon to finance national development is the acceptance of the tax sector . This can be seen in our budget that indicates the magnitude of the percentage of tax revenu.. Therefore excavation tax receipts can still be optimized by various means such extension of tax ( increase the number of taxpayers ) and the intensification of tax ( activate or explore the potential of the taxpayer that already exists )

               The population in this study population are all individual taxpayers in the Tax Office Primary Central Semarang Two which until now numbering 3,109 individual taxpayers . While the sample in this study is the individual taxpayers in the Tax Office Primary Middle Semarang by 97 taxpayers . The sampling technique used in this research is purposive sampling . The analysis tool used is multiple linear regression were first tested the validity and reliability .

               The results of this study showed that There is a significant positive effect of awareness of the taxation of the income tax revenue , which means that if the tax awareness increases, it will increase tax revenues. Positive significant effect between taxpayers opinion about the severity of the income tax burden on tax revenue income , meaning that if a taxpayer opinion about the severity of the income tax burden increases, it will increase income tax revenue .. There is a significant positive effect between Tax avoidance on income tax revenue , which means that if the Tax avoidance increases, it will increase tax revenues significant relationship between awareness of taxation , taxpayers opinion about the severity of the burden of income tax, the taxpayer perceptions implementation of sanctions Tax penalties ,

Keywords : awareness of taxation , taxpayers opinion about the severity of the income tax burden , perception taxpayer penalties implementation Tax, Tax avoidance and tax revenue