FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Wulan  Permatasari; Astri  Fitria

Wulan Permatasari Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Astri Fitria Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Keywords: tax amnesty, income level, taxpayers’ awareness, and personal taxpayers’ compliance

Abstract

Taxes are the main source of government revenue financing and national development activities. One of the obstacles that can hinder optimal tax revenue is the personal taxpayers’ compliance. This research aimed to find out and examine:1) the effect of tax amnesty on the personal taxpayers’ compliance; 2) the effect of income level on the personal taxpayers’ compliance; 3) the effect of personal tax awareness on the personal taxpayers’ compliance. The population consists of personal taxpayers for employees at PT. Untung Bersama Sejahtera. Furthermore, the data collection technique used was purposive sampling with the Slovin formula. In line with that, there were 100 respondents as samples. Moreover, the data analysis technique used multiple linear regression.The result shows that: 1) Tax amnesty has a positive effect on personal taxpayers’ compliance; 2) Income level has a positive effect on personal taxpayers’ compliance; and 3) Taxpayers’ awareness has a positive effect on personal taxpayers’ compliance for employees at PT. Untung Bersama Sejahtera.