FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN PENGUSAHA KENA PAJAK BADAN PEDAGANG PENGECER PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK JAWA TIMUR I

Awit Maulinda, Mienati Somya Lesmana

= http://dx.doi.org/10.20473/jeba.V25I12015.4353
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Abstract


Tax compliance is a force to conduct provisions or rules of taxation that are required or are required to be
implemented. In a system of self-assessment, the taxpayer is given the discretion to count, deposit, and reported
tax obligations.
This study aimed to analyze the factors that affect the level of compliance of Taxable Person Retailers Dealer
Agency in the Regional Office of Directorate General of Taxation East Java I. Factors to be variable in this
study is the perception of knowledge of taxation, financial condition, tax regulations, and tax consulting
services. Respondents in this study is a taxable entrepreneur Agency Retailers registered traders and effective
in the Office of the Directorate General of Taxation East Java I with 100 respondents. The method used is a
survey method using a questionnaire as a tool in data collection. The analysis technique used in this study is a
multiple linear regression analysis using Excel program and tools SPSS software version 18.
The results of this study indicate that the entirety of the study variables, namely, the perception of knowledge of
tax, financial condition, tax laws, and the effect of tax consulting services positive and significant impact on the
level of compliance of Taxable Person Retailers Traders Agency.
Keywords: Taxable Person Entity Compliance Wholesalers Retailers, perception of knowledge of taxation,
financial condition, tax laws, tax consulting services

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