Pengaruh Tingkat Religiusitas, Sanksi Perpajakan, Kualitas Pelayanan Fiskus, Nasionalisme dan Lingkungan Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kota Purbalingga

Abstract

The purpose of this research is to analyze the influence of the level of religiosity, tax penalities, the quality of service tax authorities, nationalism and environmental on their compliance of taxpayer to tax compliance of individual taxpayer. The population in this research is individual taxpayer registered in Tax Office Pratama Purbalingga in 2017. The sample in this research 100 people with sampling method is accidental sampling. The type of data used is primary data by using questionnaire. To test multiple linear regression hypothesis using SPSS version 21.0. The results of this study indicate: 1) The level of religiosity does not affect on tax compliance, 2) Tax penalties have a positive and significant impact on tax compliance, 3) The quality of service tax authorities have a positive and significant impact on tax compliance, 4) Nationalism has a significant and positive impact on tax compliance, 5) Environmental on their compliance have a positive and significant impact on tax compliance.