FAKTOR PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS PADA KPP PRATAMA KOTA KEDIRI

Dyah Ayu Paramitha, Andy Kurniawan

Abstract


Tax payer compliance is the fulfillment of tax obligations carried out by tax payers in order to contribute to  development today which is expected to be provided voluntarily. This research was conducted to obtain empirical evidence of understanding of regulations, understanding sanctions, level of awareness, and quality of tax services and risk preferences affecting taxpayer compliance, and alleged risk preferences can moderate the relationship between understanding tax regulations, tax sanctions, tax awareness, the quality of tax services with individual taxpayer compliance who do free work in the city of Kediri This research stage consists of several stages including Explaining the research phenomenon, formulation of the problem, hypothesis and research objectives. Then proceed with library research and identification of the variables to be studied, explaining data collection and collection, namely primary data from taxpayers who do  free work using the norm recording system and still actively carry out tax obligations in the city of Kediri, explaining the data processing of tangible cash relationship Quantitative (score) moderating between variables to find out the variable that functions as a moderator variable, explains the results of data processing with SPSS and then concludes.

The results of the study explain that the understanding variable influences the taxpayer compliance, the variable sanctions affect taxpayer compliance, the awareness variable does not affect the taxpayer compliance, service quality variable does not affect taxpayer compliance, risk preference variable does not affect taxpayer compliance and risk preferences are not able to moderate the relationship between taxation and compliance


Keywords


tax payer compliance, understanding of taxation, awareness, quality of service, risk preferences.

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