PENGARUH PERSEPSI TENTANG SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK PADA KEPATUHAN PELAPORAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA DENPASAR TIMUR (original) (raw)

Tax revenue has been the most substantial source of government income recently. In 2009, about 73 percent of government revenue came from taxes. This forces taxation office to perform some efforts to maximize tax revenue. One of them is to employ self assessment system. In this system, taxpayer's awareness and compliance is important. Factors influencing taxpayer's compliance include taxpayer's perception of tax penalty and taxpayer's awareness. This research aims to examine the effect of perception of tax penalty and tax awareness on taxpayer's compliance in taxation office Pratama Denpasar Timur. Sample is drawn using simple random sampling method, and consists of 100 effective taxpayers as respondents. Data then are analyzed using multiple linear regression technique. The result shows that perception of tax penalty and taxpayer's awareness simultaneously affects taxpayer's compliance with adjusted R-square of 0.498. Partially, the two variables provide significant positive effect on taxpayer's compliance.