PENGARUH SANKSI PERPAJAKAN, PELAYANAN FISKUS, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS DI KOTA PADANG

RENI, HAMIDAH (2014) PENGARUH SANKSI PERPAJAKAN, PELAYANAN FISKUS, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS DI KOTA PADANG. Diploma thesis, Universitas Andalas.

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Abstract

The objective of this research are to dermine how the effect of penalties tax, service authorities tax and taxpayer awareness on tax compliance by individual perform in Padang city. In this research have three dependent variables is penalties tax, service authorities tas and taxpayer. The type of this research is descriptive quantitatif are describe the problem with to see variables relation. While, the type of data this reseacrh used is primary data. Primary data is that data comes directly from the source data collected specifically and directly related to the problem studied. The primary data source in this study was obtained directly from the individual taxpayer who performs in Padang city. Primary data collection method used is questionnaire method by distributing questionnaires. A number questionposed to the respondent and later respondent were asked to answer one of five alternative answer according to the respondent opinion. The population of this reseacrh is individual taxpayer who perfoms in Padang city. While the sample was taken of three independent variable activities is accountant, lawyer and notary. The result of this research are partially to have a significant positive effect on tax compliance individual who performs. Keyword : penalties tax, service authorities tax, taxpayer, tax compliance by individual

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