ipi346870.pdf - PENGARUH PENGETAHUAN PAJAK KESADARAN WAJIB...

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Jurnal Administrasi Bisnis - Perpajakan (JAB)|Vol. 6 No. 1 2015| perpajakan.studentjournal.ub.ac.id 1 PENGARUH PENGETAHUAN PAJAK, KESADARAN WAJIB PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Pada Wajib Pajak Orang Pribadi Di Kantor Pelayanan Pajak Pratama Kepanjen) Sarah Nisa Santoso Heru Susilo Sri Sulasmiyati PS Perpajakan, Jurusan Administrasi Bisnis, Fakultas Ilmu Administrasi, Universitas Brawijaya, [email protected] ABSTRACT This research aims are determining how significant the influence of the tax knowledge, awareness of the taxpayer, and tax sanctions toward tax payer compliance in together test and partial test in STO Kepanjen. This type of research is explanatory research with a quantitative approach. The population in this research are all individual taxpayer on STO Kepanjen. The samples taken as many as 100 respondents, with the sampling method is accidental sampling. This research uses multiple linear regression, validity test, reliability test, classic assumption test, together test (F test), partial test (t test), and the coefficient of determination (r2 test). The results showed that the test together, tax knowledge, awareness of the taxpayer, and tax sanctions significantly influence individual taxpayer compliance in STO Kepanjen. In the partial test, knowledge of taxes significantly influence individual taxpayer compliance in STO Kepanjen, awareness taxpayer significantly influence individual taxpayer compliance in STO Kepanjen, and tax sanctions significantly influence individual taxpayer compliance in STO Kepanjen. Keywords : Tax Knowledge, Awareness of the Taxpayer, Tax Sanction, Compliance of the Taxpayer ABSTRAK Penelitian ini bertujuan untuk mengetahui seberapa signifikan pengaruh pengetahuan pajak, kesadaran wajib pajak, dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi secara parsial dan secara bersama-sama di KPP Pratama Kepanjen. Jenis penelitian yang digunakan yaitu penelitian eksplanasi dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah seluruh wajib pajak orang pribadi di KPP Pratama Kepanjen. Sampel penelitian yaitu sebanyak 100 responden, dengan metode pengambilan sampel yaitu accidental sampling . Metode analisis data yang digunakan adalah analisis regresi linier berganda, uji validitas, uji reliabilitas, uji asumsi klasik, uji bersama-sama (uji F), uji parsial (uji t), dan koefisien determinasi (uji r 2 ). Hasil penelitian menunjukkan bahwa pada uji bersama-sama, pengetahuan pajak, kesadaran wajib pajak, dan sanksi pajak berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Kepanjen. Pada uji parsial, pengetahuan pajak berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Kepanjen, kesadaran wajib pajak berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Kepanjen, dan sanksi pajak berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Kepanjen Kata Kunci : Pengetahuan Pajak, Kesadaran Wajib Pajak, Sanksi Pajak, Kepatuhan Wajib Pajak
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