The Effect of Taxpayer Awareness, Knowledge, Tax Penalties and Tax Authorities Services on the Tax Complience: (Survey on the Individual Taxpayer at Jabodetabek & Bandung)

Abstract

This study aims to analyze the effect of taxpayer awareness, knowledge, tax penalties and service tax authorities on tax compliance, so the state revenue from tax sector can be improved, the research carried out on an individual taxpayer who performs registered in Office taxes are in Jakarta, Bogor, Depok, Tangerang, Bekasi (Jabodetabek) and Bandung, where the region so many industrial centers managed by a private person. The method used is the method of Causal by multiple linear regression analysis. Data was collected using accidental sampling method, by distributing questionnaires to taxpayers who are visiting the Tax Office of Jabodetabek and Bandung.Research shows awareness of the taxpayer has a positive and significant effect on an individual taxpayer compliance. Knowledge have a negative and significant relationship of Taxpayer Compliance. This means that WP have this level of knowledge of good tax actually looking for loopholes to avoid tax liabilities, tax penalties has a positive and significant relationship to the individual taxpayer compliance which performs at the Tax Office in Jabodetabek and Bandung area. This shows that the more effective application of tax penalties, the tax compliance rate will be higher. Service tax authorities have a positive and significant relationship of Compliance Individual taxpayer who performs at the Tax Office in Jabodetabek and Bandung area. This suggests that the better the service tax authorities, the tax compliance rate will be higher

Keywords: Tax compliance, taxpayer awareness, knowledge, tax Penalties, and service tax authorities.