SUDUT PANDANG MASYARAKAT TENTANG TINGKAT KEPATUHAN PAJAK DI JEPARA

Abstract

This research aims to examine whether tax compliance is affected by transparency, trust, and tax knowledge. This research used attribution theory from the theory of planned behavior to investigate the effect of behavior that limits taxpayers in carrying out tax avoidance on tax compliance. This object of this research is tax office (KPP) in Jepara and the data collection conducted in January 2019, then it was analyzed by using multiple regression tests. The research result showed that transparency dan tax knowledge has a positive significant effect while trust has no significant effect.

Keywords

• tax compliance
• transparency
• trust
• tax knowledge