STUDI EMPIRIS PERILAKU KEPATUHAN PAJAK PADA WAJIB PAJAK ORANG PRIBADI (STUDI PADA KPP PARATAMA PAMEKASAN)

Abstract

Tax compliance issue is a classic problem encountered in almost all the countries
that apply the taxation system. Ongoing reforms in government taxation which includes
the formulation and manufacture of legislation and improvement of tax administration
that facilitate services for the taxpayer. The question, after all this time self-assessment
system is running, why the level of compliance has not yet reached the optimum level?
What drives someone to be obedient and disobedient?
This study using convenience sampling method with a sample of 225 respondents
individual taxpayer listed on STO Pamekasan.
The results showed there are significant variable level of education and income
level of the Compliance Tax. SPSS test results, that after the simultaneous analysis of
independent variables significantly influence the dependent variable at the level of 5%
(0.05). R Square = 0.154 showed 15% variation Tax Compliance influenced by education
level variables and variable rate income and the rest influenced by other factors not
known to include error. With a significance level of 5%, the variable X which
significantly affect the Y variable is the variable X1 only to Education for sign value
<0.05 while the variable rate income> 0.05