Pengaruh Sanksi Pajak, Kualitas Pelayanan, Probabilitas Audit dan Persepsi Penggunaan Uang Pajak Secara Transparan Terhadap Kepatuhan Wajib Pajak Orang Pribadi

Abstract

This research aimed to analyze the factors that influencing tax compliance for individual. The independent variables used in this study were tax penalties, quality of service, probability being audit, perception of using tax money transparently,meanwhile the dependent variable included the tax compliance for individual.

This study applied a survey method using questionaire distributed to taxpayers who registered in KPP Pratama Yogyakarta. The total number of respondents was 118 taxpayers. The statistical tools for testing was multiple regression with SPSS and Eviews 9 as a software. The result showed that tax penalties, quality of service and probability being audit had a significant influence on the tax compliance for individual, while perception of using tax money transparently does not significantly affect on the tax compliance for individual