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TESTING THE EFFECT OF REGULATIONS AND KNOWLEDGE ON THE COMPLIANCE OF THE INDIVIDUAL TAX PAYER HAVING INDEPENDENT BUSINESS IN PONTIANAK, WEST KALIMANTAN

The purpose of this reasearch is to measure the impact of regulation and knowledge of the taxpayer from taxation to tax compliance on paying taxes in the city of Pontianak in West Kalimantan. Variables are to be composed of independent variables, regulation and knowledge of the income tax, and the dependent variable is the tax compliance on paying taxes. The research method with data collection using sampling purpose that individual taxpayers have free enterprise and domicile taxpayer and his efforts were in Pontianak, while the data processing is done by the author uses statistics with SPSS for windows version 20. Based on the analysis that has been conducted by researchers showed that the regulations of the variables directly impact on tax compliance on tax payments. Variable tax knowledge directly affect tax compliance. Assesment of the effect of variable regulation by moderating knowledge regulation, the result was not significant to tax compliance on paying taxes.



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Keywords: Central Bureau of Statistics, Self Assessment System, General Provisions and Tax Procedures

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EISSN: 2550-1526


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