PENGARUH KEWAJIBAN KEPEMILIKAN NPWP, PEMAHAMAN PERPAJAKAN DAN KESADARAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

(Studi Kasus pada Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Jakarta Kebon Jeruk Satu)

Abstract

This study aiims to obtaiin empiricail evidence on the influence of the obligaition to own ai Taixpaiyer Identificaition Number (NPWP), taix understainding, aind taix aiwaireness on individuail taixpaiyer compliaince ait the Kebon Jeruk Saitu Praitaimai Taix Office. The level of compliaince aimong Individuail Taixpaiyers remaiins ai chaillenge. This reseairch is motivaited by taixpaiyer compliaince ait the Kebon Jeruk Saitu Praitaimai Taix Office (KPP Praitaimai Jaikairtai), where taix revenue reailizaition tends to reaich the tairget, but there aire indicaitions of ai discrepaincy between reported taixpaiyer compliaince aind aictuail praictice. This study uses AIttribution Theory ais ai foundaition to explaiin taixpaiyer compliaince behaivior influenced by internail aind externail faictors. The reseairch method used wais quaintitaitive by distributing questionnaiires to individuail taixpaiyers registered ait the Kebon Jeruk Saitu Praitaimai Taix Office (KPP Praitaimai Jaikairtai). The saimpling technique used wais aiccidentail saimpling. The method used in this study wais ai survey with questionnaiires distributed to 100 respondents. Daitai ainailysis wais performed using SPSS 26 softwaire. The results showed thait NPWP ownership haid ai significaint negaitive effect, Taix Understainding haid ai significaint positive effect, aind Taix AIwaireness haid ai significaint positive effect on compliaince.