ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA GIANYAR

  • Putu Citra Indaswari Universitas Mahasaraswati Denpasar
  • I Nyoman Kusuma Adnyana Universitas Mahasaraswati Denpasar
  • I Made Sudiartana Universitas Mahasaraswati Denpasar
Keywords: Fiscal Service, Tax Dissemination, Perceptions of the Effectiveness of the Taxation System, Tax Knowledge, Tax Amnesty Policy

Abstract

Taxpayer compliance is a condition where the taxpayer fulfills all tax obligations and exercises his taxation rights. Taxpayers are said to be obedient if the taxpayer is on time in submitting the notification letter, without any arrears or delays in tax payment. This study aims to determine the effect of tax authorities, tax socialization, perceptions of the effectiveness of the tax system, tax knowledge, and tax amnesty policy on taxpayer compliance at KPP Pratama Gianyar.

The population in this study amounted to 188,563 taxpayers who were registered at KPP Pratama Gianyar. Sampling using the method of conveinance sampling so that using the Slovin formula obtained 100 research samples. The data analysis technique used is multiple regression analysis.

The results of this study indicate that the socialization of taxation and tax amnesty policies have a positive effect on taxpayer compliance at the KPP Pratama Gianyar, while tax services, perceptions of the effectiveness of the taxation system and tax knowledge have no effect on taxpayer compliance at KPP Pratama Gianyar.

Published
2021-02-28