Pengaruh Sanksi Perpajakan Kesadaran Wajib Pajak dan Kewajiban Moral Terhadap Kepatuhan Pelaporan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Padang Sidempuan

Abstract

This study aimed to determine the effect of tax penalties, awareness of taxpayers and moral obligations on tax compliance of tax payer at Kantor Pelayanan Pajak Pratama Padang Sidempuan. This study used the quantitative research. The population involves were all tax payer who was listed at Kantor Pelayanan Pajak Pratama Padang Sidempuan with a number of 56.940 people were selected. The selected sample were 100 tax payers obtained by incidental sampling method. The data source used in this study is primary data.The method used for data collection by questionnaires. The Data analysis method in this study are descriptive statistics, data quality tests, multiple linear regression analysis, classic assumption tests and hypothesis testing using SPSS 21.0 for Windows software. The results of this study showed that tax penalties has a positive and significant effect on tax compliance of tax payer, awareness of taxpayers has a positive and significant on tax compliance of tax payer, and moral obligations have a positive and significant effect on tax compliance of tax payer.