FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS

Abstract

Based on facts, the number of taxpayers increased every years. Lack of awareness of taxpayers become an issue in maximizing tax revenue. On this research, the author conducted a study of compliance individual taxpayers who to do free work in Balikpapan. This research used by survey method that using primary data obtained from questionnaires media. This research population are individual taxpayers who to do free work in Balikpapan. Based on data from KPP Pratama Balikpapan, individual taxpayers who to do free work in Balikpapan, there were 4.242 people as of 2012,  December. Of there, samples were taken using simple random sampling method. The number of sample are determined as much as 97 people. By using a multiple regression data analysis, it showed that awareness of taxpayers and service tax authorities had a significant effect on compliance of taxpayers, tax penalties no significant effect on compliance of taxpayers.

Key words : Tax compliance, the taxpayer awareness, the service tax authorities

and tax penalties.