Analisis Faktor Internal dan Faktor Eksternal Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Penghasilan (Studi Empiris Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Demak)

Abstract

ABSTRACT

The purpose of this research is to examine the effect of awareness of taxpayers and tax audits on income tax receipts of individuals with taxpayer compliance as a mediating variable in the Primary Tax Service Office (KPP) Demak. The dependent variable used in this study is taxpayer compliance in paying income tax at the Demak Primary Tax Service Office.

This study uses primary data through a Likert scale by conducting direct research in the field by distributing questionnaires totaling 99 respondents. The method used in this study is multiple linear regression analysis with the F test and t test. Previously, researchers also had conducted descriptive analysis techniques, data quality tests and classical assumption testing.

The results showed that understanding taxation regulations and tax amnesty policies had a positive effect on taxpayer compliance. While the zakat variable as a reduction of PKP, the quality of tax services and awareness of taxpayers had a positive but not significant effect on taxpayer compliance

 

Keywords: Taxpayer Awareness, Understanding Taxpayer Regulations, Taxpayer Compliance, Zakat as PKP Reduction, Tax Amnesty.