ANALISIS PEMAHAMAN PAJAK, KESADARAN WAJIB PAJAK DAN KEADILAN PAJAK TERHADAP KEPATUHAN WAJIB ORANG PRIBADI (OP) PADA KANTOR PELAYANAN PAJAK PRATAMA KABUPATEN BATANG

Abstract

Taxes are the largest source of revenue for a country which functions to finance state expenditure in supporting the country's economy. This research aims to determine the influence of tax understanding, taxpayer awareness and tax fairness on individual taxpayer compliance. This research uses quantitative methods. The population of this research is individual taxpayers registered at the Batang Regency Primary Tax Service Office. The sample was determined using the Accidental Sampling method, namely collecting information from Taxpayers who the researcher happened to meet. The sample was taken from the population of Taxpayers who have NPWP at KPP Pratama Batang Regency and a sample of 86 respondents was obtained. The data used in this research is a questionnaire using a Likert scale of 1 to 5. The data analysis technique is multiple linear regression using SPSS version 20 software. The results of this research are that tax understanding, taxpayer awareness, and tax justice have a positive and significant effect on exposure. Individual Taxpayers.