THE ANALYSIS OF TAXPAYER’S UNDERSTANDING ABOUT TAX RULES, TAXPAYER’S AWARENESS AND TAX SERVICES TOWARD THE COMPLIANCE OF TAXABLE ENTREPRENEUR REGISTERED AT KPP CIKARANG SELATAN

Abstract

The income of our country is the main source of our country expenditure. The main income of our country is comes from income tax and non income tax. While, the dominant is comes from income tax. Income tax is the safest revenue and reliable, because is flexible, easier to influence than non income tax. Income tax is one of the instruments in managing economy of country. Indonesia is one of developing country that still need to improve their economic prospective and income to arise the welfare and prosperity in various sectors. Efforts to maximum the income tax could not just depend on role of Directorate General of Tax, but needed also an active role of taxpayers itself. The tax compliance of taxpayers itself is very important in order to maximum the income tax. Cikarang is one of city that is develops in Indonesia. The economic growth that occurred in Cikarang is very rapid, especially in South Cikarang. But unfortunately, the tax compliance in South Cikarang still very low, especially the tax compliance of taxable entrepreneur. Taxable entrepreneur is taxpayers that conducting business activities and professional services. The aim of this research is to analyze the taxpayer’s understanding about tax rules, taxpayer’s awareness, and tax services in determining the degree of compliance of taxable entrepreneur. In this research the independent variables are the taxpayer’s understanding about tax rules, taxpayer’s awareness, and tax services, also the dependent variable is the compliance of taxable entrepreneur. Population in this research is taxable entrepreneur registered in KPP Cikarang Selatan, there are 15,710. In this research used simple random sampling with the sample size is 100 people as taxpayer who directly comes to the tax office. Primary data collection method in this research is using questionnaire and multiple regression technique to analyze the data. The result shows that taxpayer’s understanding about tax rules gives significant effect to the compliance of taxable entrepreneur, taxpayer’s awareness gives significant effect to the compliance of taxable entrepreneur, and tax services also give significant effect to the compliance of taxable entrepreneur. The percentage variation of independent variable used to explain the dependent variable is 0.548 or 54.8%.