Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi yang Memiliki Usaha (Studi Kasus di KPP Pratama Salatiga)

This research aims to analyze and test empirically on the influence the awareness of paying taxes, tax amnesty, tax penalties, of knowledge and understanding of regulatory compliance services perpajakandan fiskus against taxpayers. The population in this study is the tax payers private people who have a business registered in the Tax Service Office (KPP) Pratama Salatiga end of October 2018 recorded as much as Private Person 22,131 Taxpayers who have a business. Method of sampling is performed using the method of sample selection sampling namely porposive aimed at or in a State vote sample is not random. Sempel in this research as much as 105 respondents. A method of data analysis in this study using linear regression analysis. The study found that the variables of awareness of paying taxes and a tax amnesty to taxpayer compliance. As well as three variables do not affect the tax Penalties, i.e. the knowledge and understanding of the tax, the Ministry Fiskus