ANALISIS PENGARUH FAKTOR-FAKTOR EKSTERNAL DAN INTERNAL TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK YANG TERDAFTAR DI KANTOR PELAYANAN PAJAK PRATAMA KOTA YOGYAKARTA)

ABSTRACT

This study aims to determine the positive influence of the variables attitude,
behavioral control, the intention of the taxpayer, knowledge, understanding, guality
of service and tax penalties on tax compliance and the negative effects of subjective
norms on tax compliance.

This research was conducted at taxpayer registered in the Tax Office
PRATAMA Yogyakarta using 73 respondents in the sample to be studied. Sampling
using purposive sampling method. Data collection technigues using a guestionnaire
that was distributed directly to the taxpayer and data analysis using descriptive
statistics test, the test consists of the classical assumption of normality test, test,
multicollinearity test, test and test hypotheses heteroskeidastisitas using multiple
regression test.

Results showed: 1) The attitude of no significant impact on taxpayer
compliance, 2) Control keprilakuan no significant effect on tax compliance, 3)
Intention positive effect on tax compliance, 4) Norma subjectively positive effect on
tax compliance, 5) Knowledge and understanding no significant effect on tax
compliance, 6) Ouality of care has positive effect on tax compliance. 7) Sanctions
taxation no significant effect on tax compliance

Keywords: Attitude, Behavioral Control, Intentions, Subjective Norms, Knowledge