Pengaruh Kesadaran Wajib Pajak Dan Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Tangerang Timur

Abstract

The number of taxpayers increases every year, but it is not proportional to the compliance of taxpayers when paying. In an effort to increase tax revenue every year, the issue of taxpayer compliance becomes a problem. This study aims to find out how taxpayer awareness and tax audits have an impact on individual taxpayer compliance at the East Tangerang Primary Tax Service Office. The population of this research is individual taxpayers at KPP Pratama East Tangerang. This study collected data from a questionnaire of 100 people. The results of this study indicate that Cronbach's Alpha on variable X1 is 0.761, Cronbach's Alpha on variable X2 is 0.857 and for Cronbach's Alpha on variable Y is 0.754. Based on the results of the analysis, it was found that taxpayer awareness and tax audits have a significant effect on taxpayer compliance.