PENGARUH KUALITAS PELAYANAN, NASIONALISME, PENGETAHUAN PERPAJAKAN, PERSEPSI KORUPSI PAJAK, RELIGIUSITAS, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Abstract

Tax has very important role for the state revenues to fund various forms of spending with the aim of improving public welfare. Considering the important role of taxes, the government in this case, the Directorate General of Taxation has made various efforts to maximize tax revenue. One of them is the transformation of the tax payment system to a self-assessment system. This research is aimed to determine the effect of service quality, nationalism, tax payer’s knowledge of tax laws, perceptions of corruption, religiosity, and tax penalties towards complience taxpayers. Data were obtained from 140 respondents listed as taxpayers in KPP Pratama DIY. The data is processed using multiple linear regression analysis models with SPSS. The results of the research have shown that tax payer’s knowledge of tax laws, perceptions of corruption, and tax penalties has no influence on taxpayer’s compliance. On the other hand, the quality of service, nationalism, and religiosity give positive influence on taxpayer’s compliance.