Pengaruh Persepsi Wajib Pajak Mengenai Manfaat Pajak, Kualitas Pelayanan, Sanksi Pajak, dan Pengetahuan Teknis Perpajakan terhadap Kesadaran untuk Memiliki NPWP (Studi Empiris terhadap Wajib Pajak Orang Pribadi yang Terdaftar pada KPP Pratama Bandung Bojonagara)
Daftar Isi:
- During this society makes an NPWP is based on the element of compulsion. The government through the rule of Law has forced citizens to have an NPWP. Be aware of this obligation to have a tax ID is not necessarily to generate awareness of taxpayers to voluntarily register with the Tax Office. Because in reality there are actually some people who avoid or if you can refuse if given an NPWP. In this research, writer use method descriptive analysis with the type of survey research is by distributing questionnaires to the individual taxpayer who is registered in the KPP Pratama Bandung Bojonagara. The analysis technique used is multiple linear regression that is testing F (jointly) and Partial test (t-test). The results showed that the Taxpayer Perceptions of Tax Benefits, Quality of Service Tax authorities, Tax Penalties and Taxation Technical Knowledge in KPP Pratama Bandung Bojonagara very positive. There is awareness of the individual taxpayer to have an NPWP, it is seen from the number of respondents who agree and variable Taxpayer Perceptions of Tax Penalties, Tax and Service Quality officials Taxation Technical Knowledge does not directly affect Mandatory Awareness of Personal Taxation and the only sanction which directly affects the realization of Personal Obligation To Have an NPWP in KPP Pratama Bandung Bojonagara. From the results of this study can also be seen that the most dominant variable affecting the consciousness of individual taxpayer has a tax ID is the sanction for tax.