THE INFLUENCE OF TAXPAYERS COMPLIANCE ON THE EFFECTIVENESS REVENUE OF INCOME TAX IN MAJALENGKA TAX SERVICE OFFICEJournal: International Journal of Accounting and Financial Management Research (IJAFMR) (Vol.6, No. 5)
Publication Date: 2016-10-31
Authors : SAHYAANGGARA;
Page : 1-8
Keywords : Compliance; Taxpayer; Effectiveness; Revenue; Income Taxes; Personal;
The purpose of this research to cognize the knowing how much influence the level of tax compliance in the personal income tax obligation, the contribution rate of tax payment letter (Indonesian: SuratPajakTerutang) on the effectiveness of tax revenue, influence of taxpayer compliance to the effectiveness of income tax revenue in Majelengka Tax Service Office. This study is a survey research, the research carried out using questionnaires as a research tool. The method used in this research is the associative method approach. The methods associative approach is research that aims to determine the relationship between two or more variables. This research will be constructed a theory which will serve to explain, foresee, and control a symptom. The research proves that of taxpayer compliance take effect positively and significant to the income tax level of the of taxpayer compliance, contribution rate of tax payment letter to the tax revenue effectiveness, influence of taxpayer compliance to the effectiveness of income tax revenue in Majalengka Tax Service Office. This is a discipline and service of each of the interested parties in taxation matters which is one source of state revenue.
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