PENGARUH FAKTOR LINGKUNGAN, PENGHASILAN DAN SANKSI DENDA TERHADAP KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS WAJIB PAJAK ORANG PRIBADI DI BEKASI)

Abstract

The purpose of this study is to find out how much influence the environmental factors, exclusion and penalty sanctions on taxpayer compliance with individual taxpayers in Bekasi. The variable used in this study is the dependent variable, namely taxpayer compliance, while the independent variables are environment, income and penalties. The research data was obtained through questionnaires distributed to registered taxpayers and had a NPWP in Bekasi as many as 108 samples, sampling was done by probality sampling, and the data analysis method used was multiple linear regression analysis. The results of the study conclude that Environment, Income and Penalty Sanctions if tested simultaneously or simultaneously have a positive and significant influence on taxpayer compliance (the value of the calculation is 38.828> value at ftabel 2.69) with a significant value smaller than 0.05 which is 0.00