Analisis Faktor-faktor yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak (Studi Wpop yang Memiliki USAha di Kota Kudus)

Abstract

This study aims to analyze factors that influence tax compliance personal taxpayers who have business in Kudus town. The variables which are used in this research is taxpayer\u27s compliance as dependent variable, taxpayer\u27s awareness, knowledge and understanding of tax regulations, perception of the tax system\u27s effectiveness, quality of service tax authorities, and tax penalties as the independent variables. This study uses quantitative research methods, where the data obtained from questionnaires with Convenience Sampling method. Data analysis in this research uses multiple linear regression analysis with SPSS 16.00 for Windows.The results of this research are as follows: (1) taxpayer\u27s awareness on taxpayer\u27s compliance is positive and significant, (2) knowledge and understanding of tax regulations on taxpayer\u27s compliance is positive and significant, (3) perception of the tax system\u27s effectiveness did not significantly gives positive influence to taxpayer\u27s compliance, (4) quality of service tax authorities on taxpayer\u27s compliance is positive and significant, (5) tax penalties on taxpayer\u27s compliance is positive and significant