ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DIKOTA BATU DALAM MEMILIKI NPWP(Studi Kasus Pada Kantor Pelayanan Pajak Pratama Batu)

EVADIAR, LIZHA (2009) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DIKOTA BATU DALAM MEMILIKI NPWP(Studi Kasus Pada Kantor Pelayanan Pajak Pratama Batu). Other thesis, University of Muhammadiyah Malang.

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Abstract

Tax Payer Number Identification (NPWP – Nomor Pokok Wajib Pajak) is a tool of tax administration. The phenomena existed was the amount of NPWP owner in Indonesia increased to 11 million. The problem was the increasing of NPWP owner happened because of the better pursuance of tax payer in Indonesia or they were afraid or perforce. That’s why the writer interesting to analyzed the factors influenced pursuance level of private tax payer in Batu City who owed NPWP. The research aimed to: (1) finding out how the pursuance level of Private Tax Payer in Batu City; (2) finding out whether factors influenced the tax payer pursuance influenced the tax payer to owed NPWP; and (3) finding out the dominant factors in Private Tax Payer pursuance to have NPWP. The research was done by using respondent survey method in Pratama Tax Service Office of Batu. The sampling used was purposive sampling and simple random sampling. Instruments measurement used likert scale and dychotomy scale. Data analysis technique used were validity, reliability and classic assumption test, also hypothesis test through multiple linear regression analysis. The research showed that all statement items were valid and reliable. From the normality test, data was normally distributed, where in p value above 0,05. According to the respondent, there found that the private tax payer pursuance of Batu City in owning NPWP was good. It could be shown that from 126 respondents, the 86,5% stated that they owed NPWP. From Fcount test statistic, resulted 2,643 with probability 0,022, it means that the pursuance factors of tax payer have significant influence to the private tax payer in KPP Pratama Batu in having NPWP. Comparing tcount and probability as: tax awareness 3,774 (0,000), rational attitude were -1,927 (0,048), WP environment were -0,945 (0,348), tax law -0,139 (0,890), fiscal attitude was 0,272 (0,786), and understanding to tax law -0,321 (0,749) with t table was 1,979 so that there found taxation and rational attitude which has significant influence to the private tax payer in owning NPWP. Tax awareness was the most dominant factor influenced the private tax payer pursuance in having NPWP. Since tax awareness factor has the higher significance level, that was tcount 3,774 and probability 0,000.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anwar Jasin
Date Deposited: 12 Apr 2012 04:47
Last Modified: 12 Apr 2012 04:47
URI: http://eprints.umm.ac.id/id/eprint/2111

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