PENGARUH SOSIALISASI PERPAJAKAN, TARIF PAJAK, SANKSI PERPAJAKAN DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This research aims to analyze the Effect of Taxation Socialization, Tax Rates, Tax Sanctions and Taxation erudition on taxpayer constancy. The population on this research are individual taxpayer from the office of tax service pratama kebayoran baru tiga. The type of data used in this research is primary data, data obtained by spreading questionnaires. There are 100 research samples to be tested. The data were analyzed using the analysis tools consisting of classical assumption test, multiple linear regression analysis and hypothesis test with SPSS version 20.0 program. The results obtained that the socialization of taxation, tax rates and tax knowledge affects taxpayer compliance, while tax sanctions do not affect taxpayer compliance.