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ABSTRACT
This research aims to analyze the factors that influence the compliance of
individual taxpayers to pay taxes. This research is using compliance taxpayers as
dependent variable and as independent variable consist of the service tax
authorities, tax socialization, perceptions on the use of tax money in transparent
and accountable, and also the perceptions of the effectiveness of the tax system.
Data were collected through questionnaire by purposive sampling which the
number of samples was determined as many as 60 people from the number of
individual taxpayers who are registered and active on KPP Pratama
Lhokseumawe.
The results of this research indicates that the service tax authorities and tax
socialization has a positive and significant effect on individual taxpayers
compliance. While perceptions on the use of tax money in transparent and
accountable and also the perceptions of the effectiveness of the tax system has not
significant effect on indivudual taxpayers compliance.
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