BEBERAPA FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Abstract

Efforts to increase state revenues in the tax sector have many obstacles, among others,
the level of taxpayer compliance is still low. Many factors that can affect the taxpayer
compliance of the individual include taxpayer awareness, tax service and tax sanctions.
Objects in this study are individual taxpayers at the Faculty of Engineering Sriwijaya
University.
The purpose of this study is to determine the effect of taxpayer awareness, tax service
and tax sanctions on Personal Taxpayer compliance in the Faculty of Engineering
Sriwijaya University. The type of research used is a type of causal research that is
intended to reveal the problems of cause and effect. The sample used in this study is as
many as 188 people taxpayers personally in the Faculty of Engineering Sriwijaya
University.
Based on the results of existing research can be concluded that the consciousness of
taxpayers have a positive but not significant impact on taxpayer compliance in the
Faculty of Engineering Sriwijaya University. While for variable of Fiscal service and tax
sanction have positive and significant effect to taxpayer compliance. This suggests that
the higher the tax and tax sanction, the formal taxpayer compliance will be significantly
higher.