ANALISIS PENGARUH KESADARAN PERPAJAKAN, SIKAP RASIONAL, LINGKUNGAN, SANKSI DENDA DAN SIKAP FISKUS TERHADAP KEPATUHANWAJIB PAJAK ( Studi Empiris Pada WPOP di Wilayah KPP Pratama Semarang)

Abstract

The Government relies on tax revenue as a major source of development funds so that taxpayers are expected to have a high tax compliance. However, the reality reveals that most of taxpayers have no compliance. It is indicated by paying taxes late and try to do the tax evasion. This study aims to test empirically and analyze the effect of tax consciousness, rational attitude, environment, financial penalties, and tax authorities attitude towards tax compliance. The hypothesis proposed tax consciousness, rational attitude, environment, financial penalties, and tax authorities have a positive influence towards tax compliance. The research was conducted by survey method to individual tax payers in the city, which is obtained in incidental sampling. Data collection method used questionnaires, and further data were analyzed using multiple regression analysis. The results of this study prove that the tax consciousness, rational attitude, environment, financial penalties, and the attitude of tax authorities have a positive and significant impact on tax compliance, both partial and simultaneous. Variable tax authorities attitude provides the greatest influence on tax compliance because it has a beta value of 0,284 while the tax consciousness variable provides the smallest influence of the tax compliance because it has a beta value of 0.162. The tax consciousness, rational attitude, environment, financial penalties and the attitude of tax authorities variables can be used to describe the tax compliance of 57.2%.