PENGARUH FAKTOR TAX PAYER TERHADAP KEBERHASILAN PENERIMAAN PAJAK PENGHASILAN (STUDI KASUS KANTOR PELAYANAN PAJAK PRATAMA

Abstract

One thing that can not be denied if the national development require substantial funds. Thus, by relying on foreign exchange earnings from exports and various types of financial assistance from abroad are still considered insufficient amount of funding needs for such development. Therefore, the government is trying to encourage any other government sources, like taxes. When viewed from the tax collection system in Indonesia, which gives full authority to calculate and deposit tax itself, then the tax payer factors can be said very influential in income tax revenue (PPh) in particular. The tax payer factors are directly related to the nature and behavior of the taxpayer itself, which is includes: (1) awareness taxation taxpayer, (2) the taxpayer opinion about the severity of income tax expense, (3) the taxpayer perceptions about the implementation of income tax penalties and (4) tax avoidance which is attached to the taxpayer. This study was conducted to obtain empirical evidence about the effect of taxation awareness taxpayer, the taxpayer's opinion about the severity of the income tax (PPh) burden, the taxpayer perceptions about the implementation of the income tax (PPh) penalties, tax avoidance taxpayer attached to an individual taxpayer to the Income Tax Receipts in Banjarmasin, either simultaneously or partially.