Abstract:
The number of taxpayer is increase for years. But, it is not balanced with the level of tax
compliance. The compliance problem becomes an obstacle in optimizing the tax revenue.
This study examines the level of compliance of individual taxpayers conducting business
and professional services in Cikarang by using several independent variables such as
Tax Knowledge, Tax Systems and Tax Sanctions. The purpose of this study was to analyse
the influence of the Tax Knowledge, the Tax Systems and Tax Sanctions against an
individual taxpayer compliance conducting business and professional services.
The population of this study is individual taxpayers conducting business and professional
services in Cikarang based on data from the KPP Pratama Cikarang Selatan, there were
158,698 individual taxpayers conducting business and free job retention. Not all
population have been used in this study to the time and cost efficiency. Therefore, carried
out the sampling. Sampling was done by simple random sampling method. The number of
sample is 100 people. Primary data collection method used is a survey method using
questionnaires media. Data analysis techniques used in this study is the technique of
multiple regression analysis.
