Analisis Pengaruh Umur, Total Penghasilan, Bantuan Pihak Lain, Dan Sanks! Perpajakan Terhadap Kepatuhan Pajak

Due to the fact that tax has been the primary revenue of government, taxcollection method has to be optimalized. In light of this statement, this paper isdedicated to analyze if there are any dependency of " tax compliance" on factors: (1)age; (2) income; (3) assistance; (4) sanction. This study was conducted in Jakarta, WestJava. Sixty taxpayers participated in this study. The subsequent data was then analysedusing multiple regression methodology, with the help of computer software StatisticalPackage for the Social Sciences (SPSS) for Windows release 17. This study providesevidence that the effects of age, assistance and sanction on tax compliance areinsignificant. On the other hand, this study indicates that the effect of income on taxcompliance is significant