Abstract:
The number of tax payers 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 research examines the level of compliance of individual taxpayers in Pratama tax office Bekasi Selatan by using several independent variables such as understanding, motivation, and quality of tax service. The purpose of this research was to analyze the effect of understanding, motivation, and quality of tax service on individual taxpayer compliance.
The population of this research is individual taxpayers in Pratama Tax Office Bekasi Selatan. Based on data from the Pratama Tax Office Bekasi Selatan, there were 189.712 effective individual taxpayers until year of 2012. To save time and cost, not all of those populations became object in this research. Sampling was done by simple random sampling method. Total sample is 100 people. Primary data collection method in this research is questionnaire. Data analysis techniques in this research used the technique of multiple regression analysis.
Based on the results of the analysis carried out it could be concluded that the understanding has a positive and significant impact on taxpayer compliance, motivation has no positive effect and no significant effect on tax compliance, and quality of service tax has a positive and significant impact on taxpayer compliance.
