Pembimbing : Elon Manurung

Abstrak:
Tax compliance is a condition when taxpayers understand or try to understand all the provisions of the taxation laws and regulations, fill out tax forms completely and clearly, calculate the amount of tax owed correctly, and pay taxes payable on time. This study examines the effect of appeal, counseling and tax audit effectiveness on individual taxpayer compliance at the Central Jakarta Primary Tax Service Office. Respondents in this study were all taxpayers registered at the Central Jakarta Primary School Office. The sample used was 130 taxpayers and the method of sample selection in this study used purposive sampling method, while to find out the relationship between variables the authors used the method of calculating the analysis of validity and reliability, and multiple linear regression analysis with SPSS Version 24 program. Based on the results of multiple linear regression analysis (SPSS Version 24) shows that the effectiveness of the appeal, counseling and tax audit has a significant effect on taxpayer compliance.

Keywords: Appeal effectiveness, Taxation counseling, and tax audit, taxpayer compliance.