PENGARUH PERSEPSI ATAS PP NOMOR 46 TAHUN 2013 TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This research is meant to test the influence of perception of tax fairness, perception of ease of taxation, and
perception of simplicity of taxation which is related to the government regulation No. 46 of 2013 to the level of
tax compliance. The hypotheses of this research i.e.: (1) the perception of tax fairness which is related to the
government regulation No. 46 of 2013 has positive influence to the level of tax compliance. (2) Perception of
simplicity of taxation which is related to the government regulation No. 46 of 2013 has positive influence to the
level of tax compliance. (3) The perception of simplicity of taxation which is related to the government regulation
No. 46 of 2013 has positive influence to the level of tax compliance. The quantitative research is the research
approach which is used in this research with the multiple linear regression analysis. The primary data have been
obtained by issuing questionnaires to 66 respondents who have been selected by using purposive sampling are
the individual and corporate taxpayers (OP) which are subject to 1% final income tax in accordance with the
government regulation No. 46 of 2013 in the area of Surabaya and Sidoarjo. The result of this research shows
that the perception of tax fairness and the perception of simplicity of taxation which is related to the government
regulation No. 46 of 2013 has positive influence to the level of taxpayer compliance. Meanwhile, the perception
of simplicity of taxation which is related to the government regulation No. 46 of 2013 does not have any
influence to the level of taxpayer compliance.
Keywords: the perception of taxation fairness, the perception of ease of taxation, and the perception of
simplicity of taxation, taxpayer compliance, PP No. 46 of 2013.