JURNAL PPJK

PENGARUH FAKTOR-FAKTOR EKSTERNAL TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK DI LINGKUNGAN KANTOR PELAYANAN PAJAK PRATAMA SERANG

Sri Rizki UtamiAndi Ayu Noorida Soerono

(Universitas Sultan Ageng Tirtayasa)

ABSTRACT This study aims to see the influence of awareness of tax payment, knowledge and under-standing of tax regulation, perceptions of the effectiveness of the tax system, the quality of service for individual taxpayer at Tax service office pratama serang to taxpayer compliance. This study uses quantitative research methods, where the data obtained from questionnaireswith Convenience Sampling methods. Test statistic used is multiple linear regression test, and data obtained were processed using SPSS statistical software. Based on the results of research that conducted, found the coefficient of determination(R²) of 0.568. That means 56.8% of influences of tax payment awareness, knowledge and under-standing of tax regulations, perceptions of the tax system effectiveness, the quality of service anindividual taxpayer at the KantorPelayanan Pajak pratama Serang to taxpayer compliance. Theindependent variable in this study (awareness of tax payment, knowledge and understanding oftax regulations, and quality of service) significantly influence the level of compliance. Then oneindependent variable (perception of the effectiveness of the tax system) doesn't influence to levelsof compliance.

Keywords: awareness, knowledge, understanding, system effectiveness, quality of service, anindividual taxpayer, taxpayer compliance

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PASWORD: arfan