Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Pemenuhan Kewajiban Perpajakannya (Studi Empiris Pada Wajib Pajak Orang Pribadi yang Terdaftar di Kantor Pelayanan Pajak Pratama Surakarta)

Abstract

This study aimed to analyze the factors that affect the individual taxpayer compliance in meeting their tax obligations. The Convenience Sampling technique used in this study were applied to individual taxpayers registered in the Tax Office Pratama Surakarta. The method of analysis used in the study is the analysis of factors. Results reveal that the proposed nine factors, only eight factors, which are grouped into internal and external factors. The analysis showed that the internal factors are affecting the quality of service, self assessment system, tax penalties, the level of confidence in the government and legal system as well as a rational attitude. The external factors consist of paying taxes awareness, knowledge and understanding of tax laws and perceptions of the effectiveness of the tax system.