xix
ABSTRACT
This study aims to analyze factors that influence tax compliance in KPP
Pratama Kota Pekalongan. The variables which are used in this research is
taxpayers compliance as dependent variable, and the level of tax consciousness,
the level of tax trustness, the level of knowledge and understanding of tax
regulation, and Sunset Policy program as the independent variables.
This study uses quantitative research methods, where the data obtained
from questionnaires with Convenience Sampling method. Data analysis in this
research uses multiple linear regression analysis with SPSS 16.0 for Windows.
The results of this research are follows : (1)tax consciousness do not have
significantly effect to compliance of taxpayer,(2)the level of tax trustness on
taxpayers compliance is significant,(3)the level of knowledge and understanding
of tax regulation on compliance of taxpayer is negative significant ,(4) Sunset
Policy program not have significantly effect to compliance of taxpayer.
Keywords : the level of tax consciousness, the level of tax trustness, the level of
knowledge and understanding of tax regulation, and Sunset Policy
program
xx