ANALISIS PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA PURWOREJO

Abstract

Tax is the largest source of revenue in the state budget. From year to year the tax  revenue  to  the  state  budget  menigkat  always  be  the  largest  and  disbanding  of other  sectors.  The  number  of  taxpayers  from  year  to  year  is  also  increasing. However, increasing the amount not offset by increased taxpayer compliance in the Notice   of   Annual   report.   Tersubut   compliance   issues   become   an   obstacle   in maximizing  tax  revenue.  This  study  examines  the  level  of  compliance  of  individual taxpayers   registered   in   KPP   Pratama   Purworejo   using   independent   variable understanding of tax laws and tax penalties. The purpose of this study was to analyze the  influence  of  understanding  tax  laws  and  sanctions  against  tax  compliance individual taxpayers registered in KPP Pratama Purworejo.

The population in this study is an individual taxpayer who is registered in the KPP Pratama Purworejo. Based on data from KPP Pratama Purworejo, until 2013 the number of individual taxpayers as many as 60 300 taxpayers. Not all taxpayers have become the object of this research because their numbers are very large and for time and cost efficiency. Therefore, sampling is done with a simple random sampling method. The number of samples is determined as many as 100 individual taxpayer on KPP Pratama Purworejo. Primary data collection method is using a questionnaire (questionnaire). The data analysis technique used in this study is multiple regression analysis techniques.

According  to  analysis  carried  out  it  could  be  concluded  that  the  variable understanding of tax laws and significant positive effect on the individual taxpayer compliance with the coefficient of 0.528, while the variable tax penalties do not affect compliance   tehadap   individual   taxpayer   with   a   coefficient   of   0.000.   Variable understanding of tax laws and tax penalties together positive and significant impact on the compliance of individual taxpayers with F count 79.604.

Keywords: Compliance taxpayer, understanding tax laws and tax penalties.