ANALISIS PERBEDAAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MENGGUNAKAN JASA KONSULTAN DAN YANG MENGURUS PAJAKNYA SENDIRI

Abstract

Tax becomes one of the biggest sources of income for the Indonesia. Conditions like these makes the government was seeking a variety of ways to increase tax revenue from tax payer to grow the national development. But there was still a lot of tax payers who do not implement formal compliance and material compliance in paying their tax payable. Therefore, there are tax consultant who are experts in taxation for help the tax payers to implement their tax obligations. The purpose of this research was to determine whether there are differences in formal compliance and material compliance between the individual tax payers who use the services of tax consultants and that manage by themselves. This research used quantitative research by used quota sampling. The population was the individual tax payers in KPP Wonocolo Surabaya with a sample of 100 respondents, including 50 respondents who use the services of consultants and 50 respondents who manage by themselves. This research was examined by used Independent Sample T-Test. The result stated that there was differences of formal compliance and material compliance between the individual tax payers who use the services of tax consultants and manage by themselves.