FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK WAJIB PAJAK ORANG PRIBADI (Studi Pada Wajib Pajak Orang Pribadi yang terdaftar di KPP Kebayoran Baru Tiga) Abstraksi / Abstracts:
The purposeof this studywas toanalyze the factorsthat affecttax compliance(taxcompliance)individualtaxpayersin theKPPKebayoranBaru Tiga, SouthJakarta. This study usedaquestionnairesurveydesignas an instrument.Respondentsin this study were85 individualtaxpayersentrepreneurtax registeratleast one yearandto submit the SPT.This study usesthe variableindividual behavior, motivation andorganizational climateasthe independent variableandtax complianceindividual taxpayersasthe dependent variable. Data analysis wasperformed usingmultiple linear regression analysiswithSPSSforWindowsVersion 19.00. The results ofthis study indicatethat individual behavior, motivation andorganizational climatehave significant effect on tax complianceindividual taxpayers.
Kata Kunci / Keywords:
individual behavior, motivation, organizational climate, tax compliance
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