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.