FACTORS AFFECTING TAXPAYERS IN RESPONDING TO THE APPLICATION LETTER TO COMPLIANCE WITH THE SUBMITTING OF ANNUAL TAXPAYER (Study at the Pratama Tax Service Office Jakarta Pademangan)
Abstract
This study aims to examine the effect of tax sanctions, taxpayer awareness, tax understanding, and tax services on compliance with annual tax returns (SPT) at KPP Pratama Jakarta Pademangan. The research methodology used is the Associative method. The population in this study is the total number of taxpayers registered at KPP Pratama Jakarta Pademangan by 93,184 people, while the sample used is 100 respondents with a convenience sampling method. The data used are primary data through a questionnaire containing respondents' answers. The data analysis method uses multiple linear regression. The results of the study show that: 1) simultaneously tax sanctions, taxpayer awareness, tax understanding, and tax services have a significant effect on compliance with annual tax returns (SPT). 2) Partially, Tax Sanctions Have a Significant Effect on Compliance with Annual Tax Returns (SPT). 3) Partially Taxpayer Awareness Has Significant Influence on Compliance with Annual Tax Return (SPT). 4) Partially Tax Understanding has a Significant Influence on Compliance with Annual Tax Returns (SPT). 5) Partially Tax Services Have a Significant Influence on Compliance with Annual Tax Returns.
Keywords: Tax Sanctions, Taxpayer Awareness, Tax Understanding, Tax Services, Compliance with Annual Tax Return (SPT)
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