Analisis Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Senapelan Kota Pekanbaru

Candra, Sardika (2022) Analisis Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Senapelan Kota Pekanbaru. Masters thesis, Universitas Islam Riau.

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Abstract

Taxpayer obedience is an important factor in realizing tax revenue target. The more taxpayer obeys to pay, the more the tax revenue we get, and visa versa. Therefore, increasing the individual taxpayer obedience is the main agenda of Directorate General of Taxation, to develop the performance of employee in order to have an ability, dedication, insight and responsibility as an organizer of the state in taxation field. Taxation has important role in state, which has function as income. Taxpayer individual obedience is one of tax instruments to overcome the imbalance of income distribution between high income with low income society. Tax Office Pekanbaru is one of governmental agencies that below in Financial Departmen in handling the income of state which comes from tax, and it is placed in Senapelan, Pekanbaru. The population in this research was individual taxpayer which listed in Tax Office Senapelan, Pekanbaru. The sample used accidental sampling. The total of sample is 100 people from individual taxpayer in Tax Office Senapelan, Pekanbaru by using questionnaire. From the recapitulation of respondents’s responses from individual taxpayer of Tax Office Senapelan, about taxpayer obedience study on individual taxpayer, which is valued from attitude, subjective norm, the moral of obligation, perception of private financial, perception of workplace facilities, the score is 3281 or in medium range.

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