Farah Rafi Budi Ekasari, 7211418010 (2022) PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS, PEMAHAMAN PERATURAN PERPAJAKAN DAN LINGKUNGAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA KEBUMEN. Under Graduates thesis, Universitas Negeri Semarang.

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Abstract

Indonesia is in accordance with its objectives as stated in the 1945 Constitution, namely to create a just and prosperous society, therefore, to realize this goal, Indonesia needs a source of funds. The source of funds used to meet the needs of the people in Indonesia comes from the APBN (State Revenue and Expenditure Budget). The APBN (State Revenue and Expenditure Budget) relied on by the state is divided into 2, namely foreign revenues and domestic revenues. Domestically, there are 3 sources of state revenue, namely tax revenues, non-tax revenues and grants. For the method of tax payment system in Indonesia using the Self Assessment System. Self-Assessment System means that taxpayers are entrusted with determining, calculating, depositing and self-reporting the amount of tax that must be paid. This study aims to examine the effect of taxpayer awareness, quality of tax service, understanding of tax regulations and taxpayer environment on individual taxpayer compliance at KPP Pratama Kebumen. Individual taxpayers at KPP Pratama Kebumen as the population to be studied. The data used in this study is primary data. The data collection method used in this research is a quantitative method. Data processing using SPSS For Windows Version 24. The population that became the sample of this study was 170 WPOPs at KPP Pratama Kebumen. The results showed that all independent variables (taxpayer awareness, quality of tax service, tax environment, understanding of tax regulations) had a significant positive effect on individual taxpayer compliance. The higher the awareness of the taxpayer, the higher the Individual Taxpayer (WPOP) will make tax reports. The results showed that what was carried out at the KPP Pratama Kebumen, the fiscal service was good. In accordance with the results of the responses given by respondents in filling out the questionnaire and the majority of individual taxpayers gave a good assessment. In addition, taxpayer awareness, tax environment, understanding of tax regulations have a positive and significant impact on taxpayer compliance.

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