PENGARUH KEPATUHAN WAJIB PAJAK DAN WAJIB PAJAK EFEKTIF TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA SEBERANG ULU PALEMBANG

Taxes as a source of state revenues has a very important in the implementation of development in Indonesia along with growing government funds needed to finance state expenditures. Personal Income Tax have the criteria as a source of state revenues are elastic and sustainable. Therefore, this study aims to determine whether Taxpayer compliance in submission of Tax Returns (SPT) and Taxpayer Effectively to Personal Income Tax revenues in KPP Pratama Palembang Seberang Ulu. This study uses secondary data, which is data collected from KPP Pratama Palembang Seberang Ulu. The population in this study were all individual Taxpayers registered in KPP Pratama Palembang Seberang Ulu of the Year 2012-2015. The sampling technique used is saturated samples. This study concludes that the partially, Taxpayer compliance in submission of Tax Returns (SPT) has the effect of 60.8% and disbursement of tax arrears has the effect of 36.7%. Simultaneously the Taxpayer compliance in submission of Tax Returns (SPT) and Taxpayer Effectively to the acceptance of Personal Income Tax of 14.40% in KPP Pratama Palembang Seberang Ulu