PENGARUH PEMAHAMAN TENTANG SELF ASSESSMENT, TINGKAT PENGHASILAN, SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS DI WILAYAH KANTOR PELAYANAN PAJAK PRATAMA BANTUL)

Abstract

This aim of the research is to examined factors influencing taxpayer’s compliance of individuals registered in the Tax Office (KPP) Pratama Bantul. The factors determined by the self assessment, income level, and tax sanction. By using the survey method, the sample of research is 50 respondents taxpayers of individuals registered in the Tax Office (KPP) Pratama Bantul. The results found that the understanding of self assessment and income level has no effect, and then tax sanctions a significant positive effect.