Pengaruh Sanksi Perpajakan, Kesadaran Perpajakan, Pelayanan Fiskus, Dan Tingkat Pemahaman Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Empiris pada Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Padang)

Abstract

This study is aimed to examine : (1) The effect of tax penalties on tax compliance, (2) Theeffect of the taxpayer awareness on tax compliance, (3) The effect of theservice oftax authorities on tax compliance and (4)The effect of the level understanding on tax compliance. The this study is classified as causative research. The populations in this study is the padang, individual taxpayer.The selection ofthe sample used propotional sampling metods. Type of data used is subject data and the data source used is primary data. Data collection method used is by using questionnaires. The analysis used is multiple regression analysis. The results shows that : (1)tax penalties has positive significant effect on tax payer compliance, (2) The taxpayer awareness has positive significant effect on tax compliance, (3) the service tax authoritieshas positive significant effect on taxcompliance, (4) The level understanding taxpayer has positive significant effect on tax compliance. Suggestions in this study were: (1) it is recomanded to the desert city tax officials to more actively provide information and tax collections to taxpayers so that taxpayers understand their obligation to pay taxes and avoid penalties , (2) further research is expected to perform all tax compliance indicators thatcan support positively on tax compliance.

Key words: Tax Compliance, Tax Penalties,The taxpayer awareness, the service tax authorities and the level understanding Taxpayer.