KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG DIPENGARUHI OLEH KUALITAS LAYANAN, NORMA SUBYEKTIF, DAN KEPERCAYAAN WAJIB PAJAK DENGAN SIKAP INDIVIDU SEBAGAI VARIABEL INTERVENING Studi pada KPP Pratama di Kota Semarang

Abstract

Continuity of state income taxes is required since the sector is a major source of tax revenue receipts State Budget. To ensure this, tax compliance is one of the keys to success in the government collecting tax revenue. Therefore, it is necessary to study the factors that influence taxpayer compliance in paying taxes. Taxpayer compliance research model developed in this study consists of four predictor variables, including quality of service, subjective norms, beliefs and attitudes taxpayer. The data needed in this study were obtained through interviews using questionnaires to 100 individual taxpayers in Semarang STO. Testing the research model with empirical data performed using Structural Equation Modeling (SEM). The results of the data analysis by SEM showed ten hypotheses developed in this study, there are four hypotheses that can be proven statistically. Testing Of the hypothesis showed that individual attitudes are influenced by factors of service quality and trust while tax compliance influenced by the individual's attitude and subjective norm.