PENGARUH KESADARAN WAJIB PAJAK, LINGKUNGAN WAJIB PAJAK, SIKAP RELIGIUSITAS WAJIB PAJAK, DAN KEMANFAATAN NPWP TERHADAP KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KANTOR PELAYANAN PAJAK PRATAMA KLATEN)
Abstract
This research is aimed at providing the empirical proof on individual taxpayer’s compliance specifically for the individual taxpayer registered in Kantor Pelayanan Pajak Pratama Klaten. This research tests the factors on the taxpayer’s compliance from the taxpayer’s awareness, taxpayer’s environment, taxpayer’s attitudes of religiosity and expediency of tax ID number. The data collection in this research uses questionnaire. The questionnaire was distributed to individual taxpayers in Kantor Pelayanan Pajak Pratama Klaten. The sampling technique uses convenience sampling with 113 questionnaires distributed and 100 perfect questionnaires and can be processed. The collected data is processed by using multiple linear regression analysis. The result of this research shows that the taxpayer’s awareness, taxpayer’s attitudes of religiosity and expediency of tax ID number give positive influence on taxpayer’s compliance. On the other hand, the taxpayer’s environment has no influence on taxpayer’s compliance.