PENGARUH PEMAHAMAN, KESADARAN WAJIB PAJAK DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI DI BATAM
DOI:
https://doi.org/10.33884/scientiajournal.v6i1.8466Kata Kunci:
Understanding on Taxation, awareness of Taxpayer, service quality, the compliance of TaxpayerAbstrak
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.
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