Influence of Compulsory Tax Compulsion on Acceptance of Income Tax on the Office of Tax Service Pratama Jakarta Kelapa Gading

Abstract

The objectives of research are: (i) to know the influence of Taxpayer Compliance Agency on Income Tax Income In KPP Pratama Jakarta Kelapa Gading, (ii) to know how big influence of Taxpayer Compliance Agency Against Income Tax Income In KPP Pratama Jakarta Kelapa Gading.Metode the research used in this research is descriptive quantitative research, the data used in this study is secondary data.Population in this research is the Taxpayer Agency registered in KPP Pratama Jakarta Kelapa Gading. While the sample in this research is 100Wajib Pajak Badan (name withheld) .The data analysis techniques used in this study is a simple linear regression analysis.The results showed that there is a significant influence between the Compliance of Corporate Taxpayers to the Income Tax Income of KPP Pratama Jakarta Kelapa Gading, it is known from the result of hypothesis test that obtained by tcount> ttable (2,622> 1,984) then Ho rejected and Ha accepted, partially there is significant influence between Taxpayer Compliance Agency to Income Tax Income KPP Pratama Jakarta Kelapa Gading . Big influence of Taxpayer Compliance Agency Against Income Tax Income In KPP Pratama Jakarta Kelapa Gading that is as the result of determination coefficient analysis obtained results of 6.6%. This means that the Taxpayer Compliance Agency contributes 6.6% to the Income Tax of KPP Pratama Jakarta Kelapa Gading, while the remaining 93.4% is contributed by other factors outside the Corporate Taxpayer Compliance which are not discussed in this research.