PENGARUH PERSEPSI WAJIB PAJAK MENGENAI PELAYANAN FISKUS DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA PONTIANAK

Abstract

Taxes are the main source of state revenues are used to finance government spending and construction where tax revenue is the largest domestic revenues. Tax laws in Indonesia now embraces self-assessment system is a system which the taxpayer entrusted by law to count, deposit, and self-reported amount of tax payable in accordance with the laws and regulations applicable tax. The purpose of this study was to determine the effect on the taxpayer's perception of service tax authorities and taxpayer perceptions about tax penalties against individual taxpayer compliance in Pontianak City.

The method used is a quantitative method. Samples were obtained by purposive sampling method. Data were collected through questionnaires distributed to 65 Individual Taxpayer in Pontianak City, and then the data were analyzed using multiple linear regression analysis. Based on the results of the analysis conducted in accordance with the conclusion that the proposed hypothesis. Where H1: Taxpayers perceptions regarding service tax authorities are significant and have positive effect on individual taxpayer compliance. This is indicated by the t value of 2,269 with a significance of 0,027 which is less than the value of 0,05. And for H2: Taxpayer perception regarding tax penalties are significant and have positive effect on individual taxpayer compliance. This is indicated by the t value of 2,171 with a significance of 0,038 which is less than the value of 0,05.

Keywords:  The taxpayer perception aboout service tax authorities, the taxpayer perceptions about tax sanctions, tax compliance.