PENGARUH KESADARAN PERPAJAKAN, SIKAP RASIONAL, SUNSET POLICY, SANKSI, PELAYANAN FISKUS, DAN LINGKUNGAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MENINGKATKAN PENERIMAAN PAJAK (Studi Empiris Terhadap Wajib Pajak Orang Pribadi di Wilayah KPP Pratama Sleman dan Wates)
Abstract
This research aimed to examine the impact of taxpayers awareness, attitude rational, sunset policy,sanctions tax, fiskus service and environment.This research method using convenience sampling technique. Convenience sampling technique is done by choosing the respondents based on ease. The population of this study were the taxpayer who are registered at KPP Pratama Sleman and wates.Sample of this study are 100 respondents. SPSS with multiple regression is used as analysis tool.
The result showed that partially attitide rational and environment positively significant effecting the taxpayer compliance, where as sunset policy negatively significant and taxpayers awareness, sanctions tax, and fiskus service are not significantly effecting the taxpayer compliance.