Pengaruh Kesadaran Perpajakan, Sanksi Pajak, Sikap Fiskus, Lingkungan Pajak, Pengetahuan Peraturan Pajak, Persepsi Efektivitas Sistem Perpajakan, Kemauan Membayar Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Padangsidempuan

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran perpajakan, sanksi pajak, sikap fiskus, lingkungan pajak, pengetahuan peraturan pajak, persepsi efektivitas sistem perpajakan, kemauan membayar pajak terhadap kepatuhan wajib pajak orang pribadi di Kantor Pelayanan Pajak Pratama Padang Sidempuan. Populasi dalam penelitian ini sebanyak 100 responden. Sampel terpilih dengan menggunakan metode sampling jenuh berjumlah 100 responden. Berdasarkan hasil pengolahan data kuesioner dengan menggunakan metode regresi linier berganda, uji fdanuji t, terbukti bahwa variabel kesadaran perpajakan, sanksi pajak, sikap fiskus, lingkungan pajak, pengetahuan peraturan pajak, persepsi efektivitas sistem perpajakandankemauanmembayarpajakberpengaruhterhadap kepatuhan wajib pajak orang pribadi di Kantor Pelayanan Pajak Pratama Padang Sidempuan. Secara parsial,kesadaran perpajakan, sanksi pajak, sikap fiskus, lingkungan pajak, pengetahuan peraturan pajak, persepsi efektivitas sistem perpajakanberpengaruhterhadap kepatuhan wajib pajak orang pribadi, tetapi variabelkemauanmembayarpajaktidakberpengaruh terhadapkepatuhan wajib pajak orang pribadi di Kantor Pelayanan Pajak Pratama Padang Sidempuan.

This study aims to determine the effect of tax awareness, tax penalties, tax attitudes, tax environment, knowledge tax regulations, the perception of the effectiveness of the tax system, the willingness to pay taxes on personal taxpayer compliance in the Tax Office Pratama Padang Sidempuan. The population in this study were 100 respondents. The sample selected by using saturated sampling method amounted to 100 respondents. Based on the results of questionnaire data processing using multiple linear regression method, f test and t test, proved that the variable of tax awareness, tax sanction, fiscal attitude, tax environment, knowledge tax regulation, taxpayer effectiveness and tax payer influence taxpayer compliance person in Tax Office Pratama Padang Sidempuan Partially, taxation awareness, tax sanction, fiscal attitude, tax environment, knowledge of tax regulation, perception of effectiveness of taxation system influence to taxpayer compliance of individual, but variable of willingness to pay tax does not influence to taxpayer compliance of individual in Tax Office Pratama Padang Sidempuan.