PENGARUH PERSEPSI TENTANG SANKSI PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN PELAYANAN FISKUS PADA KEPATUHAN WAJIB PAJAK

Abstract

ABSTRACT Taxpayer compliance rate can be influenced by several factors, among which is the understanding of taxation procedures and perceptions about sanction taxation Taxpayers and taxpayer awareness and service fiscus. To be complied with tax laws, then there should be tax penalties for the offenders. Taxpayers will meet taxation obligations if the view that sanctions will be more disadvantageous tax.This study aims to determine (1) Effect of perceptions of sanctions against tax compliance Tax Agency Tax Services Office Primary Klaten, (2) The influence of consciousness on adherence Taxpayers Taxpayers Tax Office Agency in Primary Klaten, and (3) Effect of service fiskus Taxpayer Agency for compliance in the Tax Office Primary Klaten.The population in this study are all taxpayers Agency. The sampling technique is done by accidental sampling, which was found about 132 respondents. Data were collected using a questionnaire. Methods of data analysis using multiple linear regression analysis.The analysis showed that: (1) Perceptions of sanctions taxation effect on taxpayer compliance in the Tax Office Agency Klaten Pratama, (2) Taxpayer Awareness effect on taxpayer compliance Bodies in Primary Klaten Tax Office, and (3) Service fiskus effect on taxpayer compliance Bodies in Tax Office Primary Klaten.