PENGARUH KESADARAN WAJIB PAJAK, PELAYANAN FISKUS, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN USAHA DAN PEKERJAAN BEBAS (Studi di Wilayah KPP Pratama Cilacap)

Abstract

The number of tax payers is increase for years. But, it is not balanced with the level of tax compliance. The compliance problem becomes an obstacle in optimizing the tax revenue. This study examines the level of compliance of individual taxpayers conducting business and professional services in Cilacap by using several independent variables such as awareness of the taxpayer, the service tax authorities and tax penalties. The purpose of this study was to analyze the influence of awareness of the taxpayer, the service tax authorities and tax sanctions against an individual taxpayer compliance conducting business and professional services. The population of this study is individual taxpayers conducting business and professional services in Cilacap. Based on data from the KPP Pratama Cilacap, until the end of 2011 there were 3.038 individual taxpayers conducting business and free job retention. Not all population have been used in this study to the time and cost efficiency. Therefore, carried out the sampling. Sampling was done by simple random sampling method. The number of sample is 97 people. Primary data collection method used is a survey method using questionnaires media. Data analysis techniques used in this study is the technique of multiple regression analysis. Based on the results of the analysis undertaken concluded that awareness of the taxpayer, the service tax authorities and tax sanctions have a positive and significant impact on taxpayer compliance.