Analisis Pengaruh Tax Amnesty, Kesadaran Perpajakan, Sanksi Pajak dan Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak pada Kpp Pratama Jepara

Abstract

Tax compliance is the state of taxpayer dutiful and conscious in fulfilling his tax obligations. The purpose of this study was to analyze the effect of tax amnesty, tax awareness, tax sanctions, and the service tax authorities on taxpayer compliance in KPP Pratama Jepara. The populations of this study are all taxpayers registered on KPP Pratama Jepara. The number of samples in this study were 100 respondents in Jepara area. Sampling was done using random sampling method. The data collected using questionnaire. Data analysis method used in this study is done by using multiple linear regression analysis, validity, reliability, and partial regression test (t test). Based on the results of data analysis known that tax amnesty and tax sanctions positive impact and significant on taxpayer compliance. While tax awareness and the service tax authorities didn’t.