Pengaruh Kemanfaatan NPWP, Pemahaman Wajib Pajak, Kualitas Pelayanan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak di KPP Pratama Medan Kota

Abstract

This research aims to examine the effect of the benefit of tax number, understanding of the taxpayer, service quality, and tax penalties on taxpayer compliance in the tax office Pratama Medan city. This research data derived from primary data, where the primary data obtained directly from the source that an individual taxpayer.The sampling is done random sampling. Method of collection data through questionnaires, the number of questionnaires in the analysis were 100 questionneraires. Then the data analyzed by multiple linear regression analysis method. Regression test results that benefit variable tax numbel, understanding of the taxpayer, service quality, and tax penalties no effect on taxpayer compliance is significantly. Simultaneously benefit tax number, understanding of the taxpayer, service quality and tax penalties no significant effect on taxpayer compliance.