FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DITINJAU DARI MOTIVASI, PENGETAHUAN DAN PERSEPSI WAJIB PAJAK ATAS OTORITAS PERPAJAKAN (Studi Kasus Pedagang Pada Pasar Minggu)

Abstract

Improvement of  the Taxpayer compliance is an objective key that shuold be achieved by the Tax Authorities in the world. Tax compliance is influenced by several factors those are the Taxpayer motivation, Taxpayer knowledge,  and  the Taxpayer perception against the Tax Authorities. This research aimed to assess  whether there are influences of Taxpayer motivation to comply to taxpayer policy, Taxpayer knowledge regardinga tax regulation and the Taxpayer perception to the Tax Authorities.in case of seller in pasar minggu traditional marketplace (PD Pasar Minggu). This research method uses causal study, that process 125 samples from 181 population that are taken by simple random sampling method. A kuesioner instrument is used to collect the data. And the obtained data are proceed by using descriptive analysis and multiple linier regression with assistance of SPSS 17 statistic program. The analysis result shows that partially 1) the taxpayer motivation variable doesn’t have an effect on Taxpayer compliance (Sig=0,076), 2) the Taxpayer knowledge variable is have an effect on Taxpayer compliance (Sig=0,033), and 3) the Taxpayer perception variable of the tax authorities proved an influence on Taxpayer compliance (Sig=0,011), 4)and simultaneously the taxpayer motivation variable, Taxpayer knowledge and Taxpayer perception influence the Taxpayer compliance (Sig=0,002)