KEPATUHAN WAJIB PAJAK KPP PRATAMA MALANG UTARA

Abstract

Tax is a stable source of state revenue and its acceptance is also certain and reflects the community togetherness in financing the state. Taxpayer compliance in carrying out its tax obligations is a very important thing in order to optimize tax revenues. The purpose of this research is to know and analyze the influence of tax authorities services, and mandatory awareness of taxpayer compliance at the Malang Primary Tax Office. The population of this research is the individual taxpayer registered in North Malang KPP Pratama which amounts to 20.113 taxpayers and the sample used is 100 people. The sampling technique in this study uses convenience sampling technique (sample based on convenience. Where the distribution of questionnaire data to respondents in this case taxpayers are easily found, can be reached or located at the right time, namely when making tax payments at Pratama Malang Tax Office The data collection technique used in this study uses a questionnaire or questionnaire which is the main instrument for extracting data from respondents.The questionnaire will represent the opinions of respondents about taxpayer services, taxpayer awareness and compliance.The analytical method used in this study is regression analysis Based on the results of the analysis found evidence that the tax authorities and taxpayer awareness of taxpayer compliance with KPP Pratama North Malang.The results of this study are expected to be used as an evaluation for North Malang KPP Pratama by providing excellent service to wp. Tax authorities have compliance to pay taxes, because taxpayers feel comfortable and facilitated in the administration of payments. The next researcher can examine other factors that influence the compliance of taxpayers not being studied, such as the tax administration system, infrastructure, the level of technology that can affect taxpayer compliance in paying taxes.