Pengaruh Motivasi dan Persepsi yang Baik Tentang Sistem Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi dalam Membayar Pajak pada KPP Pratama Medan Polonia

Abstract

Indonesia as a developing country that uses tax as one of the major revenue to finance any kind of need. The importance of taxes for development is not accompanied by obedience to pay taxes. The low compliance of paying taxes also occurred in the city of Medan. Data STO Medan Polonia year 2013-2016 the realization of income tax collected at the tax office has always been under the target. This study aimed to analyze the influence of motivation and a good perception of the tax system to pay income tax. Compliance includes the type of associative research. The sampling technique used convenience sampling and incidental sampling with 100 respondents. Test equipment used is the product moment correlation for validity and Cronbach's alpha reliability test. Test Assumptions used is normality, multi collinearity and heteros cedasticity. Analysis of data using multiple linear regression. The results showed that no significant effect on adherence motivation variable pay income tax as well as significant influence variables good perception of the tax system to pay income tax compliance and variables simultaneously affect motivation and good perception about tax system to pay income tax compliance. Sanctions taxes paid to individual taxpayers who commit violations. These sanctions are implemented to provide a deterrent effect on individual taxpayers pay income tax So that compliance will increase. State revenues will increase by paying income taxes.