THE INFLUENCE OF TAX KNOWLEDGE, TAX SYSTEM AND TAX SANCTION TO INDIVIDUAL TAXPAYER COMPLIANCE (CASE STUDY IN KPP PRATAMA CIKARANG SELATAN)

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.