Faktor - Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Medan Belawan

Abstract

Tax revenue is a considerable contribution used by the government for the public prosperity. Thus, this encourages the government to keep increasing the source of revenue from tax. However, there are still unfortunately Personal Taxpayers in KPP Pratama Medan Belawan who do not have awareness as to the importance of compliance in paying income tax and reporting it to Annual Tax Return of Personal Income Tax. The research aims to analyse the determination of Personal Taxpayer compliance in the Tax Office (KPP) of Pratama Medan Belawan, Indonesia. This qualitative descriptive research employs the path analysis approach to answer the research hypothesis. The research population is all active personal taxpayers registered in KPP Pratama Medan Belawan with 409 samples as respondents. The result indicates that Tax Literacy directly influences the Taxpayer Compliance but Service Quality does not influence the Taxpayer Compliance. In addition, all variables, through Tax Awareness, indirectly influence the Taxpayer Compliance.