Pengaruh Kesadaran Membayar Pajak, Pemahaman dan Pengetahuan Tentang Peraturan Perpajakan, Presepsi Terhadap Pelayanan Petugas Pajak, Presepsi Kesesuaian Tarif, dan Presepsi Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi

Abstract

The purposes of this research are to examine the influence of consciousness in paying tax, the understanding and knowledge of tax regulation, perception of tax officer service, perception of rate's suitability, and perception of tax's sanction to individual taxpayer's obedience. Population of the research is individual taxpayer that specifically targeted to entrepreneurs of Lombok's souvenirs. Respondents that being used as the samples in the research are the entrepreneurs of Lombok's souvenirs in Mataram. The datas were taken by spreading questionnaires up to 160 exemplars, though only 130 exemplars were given back and able to process. Statistic test that was conducted to test the hypothesis is multiple linear regression analysis by SPSS 23. The results of the research show that the consciousness in paying tax has significant positive effect to individual taxpayer's obedience, the understanding and knowledge of tax regulation does not have significant effect to individual taxpayer's obedience, perception of tax officer service has little significant effect to individual taxpayer's obedience, perception of rate's suitability does not have significant effect to individual taxpayer's obedience, and perception of tax's sanction does not have significant effect to individual taxpayer's obedience.