PENGARUH KESADARAN WAJIB PAJAK, PELAYANAN FISKUS, SANKSI PAJAK, DAN TINGKAT PEMAHAMAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN USAHA DAN PEKERJA BEBAS
Abstract
This study is aimed to examine: (1) the influence of awareness of the taxplayer against an individual taxpayer compliance consucting business and professional services; (2) the influence of the service tax authorities against an individual taxpayer compliance consucting business and professional services; (3) the influence of tax sanction against an individual taxpayer compliance consucting business and professional services; and (4) the influence of level understanding taxpayer against an individual taxpayer compliance consucting business and professional services.
The population in this study is Individual Taxpayer Compliance Consucting Business And Professional Services Of Yogyakarta. The selection of the sample use convenience sampling. The data of this study is the primary data. Data collection method used is by using quistionaires. The analysis used is multiple regression anaylis.
The result shows that: (1) the awareness of the taxplayer positively affect of an individual taxpayer compliance consucting business and professional services; (2) the service tax authorities positively affect of an individual taxpayer compliance consucting business and professional services; (3) tax sanction positively affect of an individual taxpayer compliance consucting business and professional services; and (4) the level understanding taxpayer positively affect of an individual taxpayer compliance consucting business and professional services.