PENGARUH KESADARAN, PENGETAHUAN DAN SOSIALISASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN PENGUSAHA KENA PAJAK YANG TERDAFTAR DI KPP PRATAMA CIKARANG UTARA

Abstract

This study aims to understand the importance of awareness, knowledge and taxisocialization for the assistance of tax entrepreneurs in KPP Cikarang Utara. The research data was obtained through a questionnaire distributed to individual and entity tax registered and has a Taxpayer Registration Number in North Cikarang and East Cikarang. the number of research samples are 153 respondents, the sampling is done by means of Non Probality sampling, and the data analysis method used is multiple regression analysis. The results consider the awareness of taxpayers not effect on at the level of the Compliance of taxable entrepreneurs. Knowledge of taxpayers has a positiveeand significant effect on the level Compliance of tax entrepreneurs. The taxpayer's socialization also determines significant positive effection the level of Complianceiof Taxable Entrepreneurs..