Pengaruh Sosialisasi Perpajakan, Pelayanan Fiskus, Sanksi Perpajakan, dan Tarif Pajak terhadap Kepatuhan Wajib Pajak

Abstract

This research aimed to analyze the factors influencing the tax compliance. The independent variables used in this research were socialization taxation, service tax authorities, tax sanction, tax rate. Meanwhile, the dependent variable included the tax compliance. This research applied a survey method using questionnaries distributed to the taxpayers. The total number of respondents was 146 taxpayers. The statistical tool for testing the hypothesis was multiple regression with SPSS and EViews 9 software. The result showed that the socialization taxation and tax sanction variabels had a significant influence on the tax compliance, while service tax authorities and tax rate variabels does not significantly affect on the tax compliance