PENGARUH PEMAHAMAN, KESADARAN WAJIB PAJAK DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI DI BATAM
DOI:
https://doi.org/10.33884/scientiajournal.v6i1.8466Keywords:
Understanding on Taxation, awareness of Taxpayer, service quality, the compliance of TaxpayerAbstract
The taxpayer compliance in Batam City is still considered in low level. It reflects from the comparison
between the number of registered taxpayer and the actual number of taxpayers reporting Annual Notification
Letter / Surat Pemberitahuan Tahunan (SPT). This research aims to examine the influence of the
Understanding on Taxation, the awareness of Taxpayers and the service quality at Tax Office towards the
Taxpayers. This research takes datas samples from 101 respondents in Batam City who considered as
individual taxpayer by using survey method through questioners which have been fulfilled with the answers
from the respondents. The technique of data analysis used in this research is the validity test, reliability test,
classical assumption test, multiple linear regression, t test, f test and determination coefficient test. As the
result, this research finds that the impact of Understanding on Taxation and the service quality at Tax Office
brings positive and significant effect on taxpayer’s compliance. However, Taxpayer awareness does not
bring significant effect on Taxpayer’s compliance.
Keywords: Understanding on Taxation, awareness of Taxpayer, service quality and the compliance of
Taxpayer.
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