ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN  WAJIB PAJAK ORANG PRIBADI DALAM MEMENUHI KEWAJIBAN  PERPAJAKANNYA (Studi Empiris Pada Pegawai Negeri Sipil Di Lingkup Kecamatan Sumberrejo)

Wahyu Winarno

Wahyu Winarno Universitas Islam Darul 'Ulum Lamongan

Keywords: tax sanctions, knowledge of taxation, fiscal service, tax amnesty and taxpayer compliance

Abstract

This study aims to determine the effect of Tax Sanctions, Effects of Tax
Knowledge, Fiscal Services, and Tax Amnesty to Taxpayer Compliance. The
population of this research is the taxpayer of Persons who work as civil servants in
Sumberrejo district of Bojonegoro district. Sampling technique using sampling quota
which amounted to 38 respondents, with data collection techniques using
questionnaires. The collected data was analyzed using SPSS program version 18
with multiple linear regression analysis. The results of this study indicate that: (1)
there is no effect of tax levy sanction on taxpayer compliance indicated by the value
of t arithmetic of 0.269 and significance value 0.769, (2) there is no influence of tax
knowledge variable on taxpayer compliance indicated by niai t arithmetic of 1.054
and significance value of 0.299, (3) there is the effect of tax service variable on
taxpayer compliance indicated by the value of t count of 4.205 and the significance
value of 0.000, (4) there is no effect of tax amnesty variable on taxpayer compliance
is indicated with t value equal to -0.553 and a significance value of 0.584.

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