PENGARUH RELIGIUSITAS, KESADARAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK
Abstract
Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh antara religiusitas, kesadaran wajib pajak dan pengetahuan perpajakan terhadap kepatuhan wajib pajak bagi wajib pajak orang pribadi pada Kantor Pelayanan Pajak Pratama Kabupaten Pati. Metode pengumpulan data dengan menyebarkan kuesioner kepada wajib pajak orang pribadi. Sampel yang digunakan menggunakan metode accidental sampling. Teknik analisis data menggunakan teknik regresi berganda. Hasil penelitian menunjukkan bahwa : 1). Religiusitas berpengaruh terhadap kepatuhan wajib pajak, 2). Kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak dan 3). Pengetahuan perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak.
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