Abstract:
Income of country comes from non-income tax and income tax. The income of country comes from non-income tax such as natural resources which are oil and gas. Income from tax sector becomes the largest income source for Indonesia; it can be shown from the Anggaran Pendapatan dan Belanja Negara. The percentage of income from tax sector that supported Anggaran Pendapatan dan Belanja Negara is quite high. It is because taxation is one of the government resources to improve the prosperity of nation. The income of country from taxation has an important role in supporting the development of Indonesia because taxation is the biggest source of national income. To maximum the reception of taxation is not only from the tax officer services it self but
also the public awareness and self assessment system is placed taxpayers as an active subject of taxation.
The aim of this research is to analyze about the taxpayer’s awareness, tax penalty, and tax services in determining the degree of compliance of individual taxpayers. In this research the independent variables are the awareness of taxpayers, tax penalty, and tax services, also the dependent variable is the compliance of taxpayers. Population in this research is individual taxpayers registered in Pratama Tax Office Cikarang Utara, there are 70.895 taxpayers include employee and non employee or entrepreneur. 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 the awareness of taxpayer’s gives significant effect to the compliance of taxpayers, tax penalty also gives significant effect to the compliance of taxpayers, but the tax services is not giving significant effect to the compliance of taxpayers.
