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"Tesis ini membahas tentang Pengaruh Belanja Sosialisasi, Jumlah Account Representative, Jumlah Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak di Kantor Pelayanan Pajak Jakarta Tahun 2009-2011. Penelitian ini menggunakan metode deskriptif dan regresi linier berganda. Hasil penelitian ini adalah bahwa kepatuhan Wajib Pajak cenderung menurun dari tahun 2009 ke 2011, demikian juga Belanja Sosialisasi per WP, Jumlah Account Representative per WP dan Jumlah Pemeriksaan per WP. Faktor Belanja Sosialisasi tidak signifikan mempengaruhi tingkat kepatuhan Wajib Pajak, sedangkan Jumlah Account Representative dan Jumlah Pemeriksaan secara signifikan berpengaruh positif terhadap tingkat kepatuhan Wajib Pajak.

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This thesis discuss the effect of Socialization Cost, Account Representative and Tax Audit to Tax Compliance in Jakarta Taxed Office in 2009-2011. This study use descriptive methode and Linier Regression. The result of this study are The Tax Compliance decrease in 2009 to 2011, The Cost Socialization per Tax Payer, Account Representatives per Tax Payer dan Tax Audit per Tax Payer also decrease. The Socialization Cost has no significant effect to Tax Compliance, but Account Representative dan Tax Audit have positive significant effect to Tax Compliance."

"Tesis ini membahas faktor-faktor apa saja yang mempengaruhi pencapaian target penerimaan pajak yang dibebankan kepada Kantor Pelayanan Pajak Pratama di Kantor Wilayah Direktorat Jenderal Pajak Jakarta Pusat pada tahun 2006-2008. Penelitian ini menggunakan metodologi regresi berganda data panel (pooling data regression) pada ilmu Ekonometrika dengan variabel bebas Penerimaan Pajak Tahun Sebelumnya, rasio SDM (Account Representative, Fungsional Pemeriksa Pajak dan Pegawai Pelaksana) dengan jumlah WP efektif, rasio realisasi Sumber Dana (Prosentase Realisasi Anggaran Belanja/DIPA) dengan SDM, dan Tingkat Kepatuhan Administrasi Wajib Pajak (Orang Pribadi dan Badan). Hasil penelitian ini menyarankan agar pimpinan di Direktorat Jenderal Pajak sebagai pelaksana kebijakan publik lebih memperhatikan alokasi SDM dan meningkatkan kualitasnya; mengawasi pelaksanaan anggaran agar lebih efektif dan efisien; dan meningkatkan tingkat Kepatuhan Administrasi Wajib Pajak, yang keseluruhannya merupakan bagian dari peningkatan mutu Reformasi Perpajakan.

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The focus of this study is determine factors to reach the target of tax revenue at Pratama Tax Offices (study at Kanwil DJP Jakarta Pusat years of 2006-2008). This research is using pooling data multiple linear regression from econometrics with independent / explanatory variables : tax revenue (1 year ago), ratio of human resources (Account Representative, Tax Auditor, and Officer) with taxpayers, ratio office budget (realization percentage of DIPA) with human resources, and Administrative Tax Compliance of Tax Payers (person and board/corporation). Results of this research to suggest manager of Directorat General of Taxes as a public policy maker, put more attention for allocation and quality of human resources; to supervise budgeting process in order that be effective and efficient; and to ascend the tax compliance of tax payers, all of this in order to achieve the better quality of tax reform."

"DJP melakukan reformasi administrasi perpajakan untuk meningkatkan pelayanan perpajakan, antara lain melalui pembentukan KPP WP Besar (Large Taxpayer Office, LTO), KPP Madya (Medium Taxpayer Ojice, MT O) dan KPP Pratama (Small Taxpayer Office, STO). Penelitian ini dilakukan di KPP Madya Jakarta Pusat dengan responden para Wajib Pajak yang diambil secara acak. Data dari kuesioner dianalisis untuk mengetahui pengaruh modernisasi administrasi perpajakan terhadap tingkat kepatuhan Wajib Pajak dan persepsi Wajib Pajak atas pelaksanaan modernisasi administrasi perpajakan, menggunakan uji beda yang dilanjutkan dengan analisis diskriminan. Hasii uji beda menunjukkan bahwa modernisasi administrasi perpajakan mempunyai pengaruh signifikan terhadap pola kepatuhan wajib pajak sebelum dan sesudah modernisasi dilaksanakan, sedangkan hasil analisis diskriminan menunjukkan adanya perbedaan persepsi antar kelompok Wajib Pajak di KPP Madya Jakarta Pusat atas pemisahan fungsi pemeriksaan dengan keberatan dan penambahan fasilitas TPT.

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The Directorate General of Tax has reformed the tax administration in order to ir/rorove services in the taxation by among others, Forming Large Taxpayer Office (LTO), Medium Taxpayer Office (MTO), and Small Taxpayer Office (STO). This study is conducted at the Tax Service Office for Medium Companies in the Central Jakarta, whose respondents are any tax payers taken at random. Data resulted from the questioners is then analyzed in order to find out the effect between tax administrative reform to the tax payer compliance and analyzed if tax payer perception by using Sign Test, and continued with Analysis of Discriminant. The results of Sign Test show that reforming the tax administrative will significantly affectly the tax payer compliance before and after reforming. The results of analysis discriminant show that there was difference perception between two group of tax payer at the Medium Taxpayer Office at Central Jakarta for separated function between tax audit and objection, and added facilitation on TPT."

"Tujuan dari penelitian ini adalah untuk mengetahui hubungan antara faktor-faktor yang mempengaruhi keikutsertaan Wajib Pajak pada Program Pengampunan Pajak. Responden dalam penelitian ini adalah Wajib Pajak yang terdaftar pada KPP Pratama Jakarta Setiabudi Empat dengan kategori Wajib Pajak yang mempunyai tunggakan pajak, sedang diperiksa dan memiliki status SPT Lebih Bayar sampai dengan berakhirnya Program Pengampunan Pajak. Faktor-faktor dibatasi pada fasilitas yang diberikan dan implikasi sebagai konsekuensi keikutsertaan pada Program Pengampunan Pajak yang tertuang dalam Undang-Undang No 11 Tahun 2016 tentang Pengampunan Pajak yaitu antara lain: penghapusan sanksi administrasi, penghentian pemeriksaan/adanya fasilitas tidak diperiksa, dan dihapuskannya hak kompensasi/restitusi. Hasil penelitian menyatakan bahwa dua faktor yaitu penghapusan sanksi administrasi dan faktor tidak diakuinya hak kompensasi/restitusi tidak berpengaruh terhadap keputusan keikutsertaan.Sementara faktor penghentian pemeriksaan dan fasilitas tidak diperiksa mempunyai pengaruh signifikan terhadap keikutsertaan.

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The purpose of this study is to determine the relationship between the factors that affect the taxpayer 39 s participation in the Tax Amnesty program. Respondent in this research is Taxpayer registered at Jakarta Setiabudi Four Tax Office with category of Taxpayer who have tax arrears, is being audited and has status of Over Payment tax report until the end of Tax Amnesty program. Factors are limited to the facilities provided and the implications as a consequence of participation in the Tax Amnesty program contained in Law No. 11 of 2016 on Tax Amnesty are among others the abolition of administrative penalties, termination of audited and facilities not audited in the future, and abolition of compensation rights restitution. The result of the research stated that two factors, namely the elimination of administrative sanction and the non recognition of the right of compensation restitution have no effect on the participation decision. While termination of audit process and facility not audited have significant influence on participation."

"Pajak Kendaraan Bermotor merupakan salah satu komponen terbesar Penerimaan Asli Daerah (PAD) Provinsi DKI Jakarta, karena itu kepatuhan wajib pajak penting dalam rangka keberhasilan penerimaan pajak kendaraan bermotor. Karya akhir ini bertujuan untuk menganalisis beberapa faktor yang mempengaruhi kepatuhan wajib pajak kendaraan bermotor di Provinsi DKI Jakarta, yaitu faktor kualitas pelayanan oleh fiskus, pengetahuan perpajakan wajib pajak serta kebijakan tarif yang berlaku. Penelitian ini adalah penelitian deskriptif dengan pendekatan kuantitatif, metode analisis data yang digunakan adalah Structural Equation Modelling (SEM). Hasil penelitian menunjukan bahwa Variabel Kualitas Pelayanan, Pengetahuan Pajak dan Kebijakan Tarif memiliki pengaruh yang positif dan signifikan terhadap Kepatuhan Wajib Pajak.

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Vehicle tax is one of the main contributor to DKI Jakartas regional government budget, which make the taxpayers compliance crucial to its successful collection. The purpose of this thesis is to analyze several factors that influencing the tax payers compliance in DKI Jakarta Province, those factors are tax offices service quality, taxpayers tax knowledge and the applied tax rate policy. This research is a descriptive research with quantitative method. The data is analyzed using the Structrural Equation Modelling (SEM). The result shows that the variables Service Quality, Tax Knowledge and Tax Rate Policy have a positive and significant influence on the Taxpayers compliance."

"ABSTRAKTax Amnesty is elimination tax owed should not sanction tax administration and criminal sanctions in field of taxation, by way uncovering treasure and pay ransom money. Based on previous studies, shows the willingness to follow the tax amnesty is influenced by several factors taxpayer awareness, knowledge taxpayer, service tax authorities, and tax penalties. This study aimed to examine the effect of consciousness, knowledge taxpayer, service tax authorities, and tax penalties on the willingness to follow the tax amnesty. Samples in this study as many as 105 people registered taxpayers in east Denpasar and have followed the tax amnesty. The sample in this study was determined by convenience sampling method and slovin formula. Data collected using questionnaires and analysis technique is Multiple Linear Regression. Based on analysis awareness of the taxpayer, the consciousness taxpayer, knowladge taxpayer, the service tax authorities, and tax penalties positive effect on the willingness to follow the tax amnesty."

"Penerimaan pajak dari tahun ke tahun selalu menjadi penerimaan utama dari penerimaan negara. Namun kenyataannya tingkat kepatuhan pelaporan dan pembayaran pajak Wajib Pajak masih rendah (kurang dari lima puluh person). Oleh karena itu untuk meningkatkan kepatuhan pelaporan dan pembayaran pajak perlu ditingkatkan pengawasan Wajib Pajak. Untuk mempermudah pengawasan Wajib Pajak digalongan berdasarkan jumlah pembayarannya, yaitu Wajib Pajak besar, Wajib Pajak menengah, dan Wajib Pajak kecil. Wajib Pajak besar selalu mendapat fasilitas dan kemudahan lainnya bahkan beberapa tahun belakangan ini pemerintah melalui Direktorat JenderaI Pajak (DIP) memberikan penghargaan kepada pembayar pajak terbesar. Perlakuan ini tentu saja kurang adil bagi Wajib Pajak menengah dan kecil. Tingkat kepatuhan pelaporan dan pembayaran pajak Wajib Pajak besar belum tentu lebih baik dibandingkan tingkat kepatuhan pelaporan dan pembayaran pajak Wajib Pajak menengah dan Wajib Pajak kecil.Dalam melakukan penelitian, Penulis merumuskan pokok masalahnya menjadi beberapa hal yaitu faktor-faktor yang mempengaruhi tingkat kepatuhan Wajib Pajak, faktor-faktor yang menghambat peningkatan kepatuhan Wajib Pajak, sejauh mana dampak penggolongan Wajib Pajak terhadap tingkat kepatuhannya, faktor-faktor yang mempengaruhi jumlah pembayaran pajak Wajib Pajak, apakah tingkat kepatuhan mempengaruhi jumlah pembayaran pajak Wajib Pajak, dan upaya-upaya apa yang dilakukan untuk meningkatkan kepatuhan.Dalam menganalisis masalah tersebut digunakan beberapa teori yang mendukungnya antara lain mengenai definisi pajak, subjek pajak, objek pajak, tujuan dan fungsi pajak, teori kepatuhan, dan pelayanan publik. Teori-teori tersebut digunakan untuk mempermudah dalam menganalisis data, sehingga dapat diambil suatu kesimpulan dan saran.Penelitian dilakukan dengan menggunakan data primer yaitu kuesioner kepada Wajib Pajak, dan wawancara kepada pejabat-pejabat yang berwenang dan menguasai tentang masalah kepatuhan pelaporan dan pembayaran Wajib Pajak, serta data Wajib Pajak yang menjadi sampel penelitian. Penelitian juga dilakukan dengan menggunakan data sekunder berupa literatur, karya ilmiah, dan ketentuan yang mengatur tentang kepatuhan pelaporan dan pembayaran pajak yang berasal dari undang-undang rnaupun peraturan pelaksananya.Hasil penelitian menunjukkan bahwa pelaporan dan pembayaran pajak Wajib Pajak KPP responden masih kurang patuh yaitu berkisar antara lima puluh persen sampai tujuh puluh empat persen, tingkat kepatuhan pelaporan pajak khsususnya pelaporan SPT Tahunan PPh Badan dan SPT Tahunan PPh Pasal 21 masih rendah yaitu berkisar antara dua puluh enam persen sampai tiga puluh enam persen, ketidakpatuhan sebagian besar Wajib Pajak disebabkan oleh beberapa faktor antara lain kewajiban pajak dianggap sebagai beban, peraturan perpajakan tidak semuanya dimengerti, dan pelayanan perpajakan masih kurang cepat, penggolongan pengawasan Wajib Pajak sudah efektif, dan peningkatan tingkat kepatuhan pelaporan dan pembayaran Wajib Pajak akan meningkatkan jumlah pembayaran pajak yang berhubungan dengan peningkatan penerimaan pajak.Untuk meningkatkan kepatuhan pelaporan dan pembayaran pajak Wajib Pajak seyogyanya dilakukan upaya-upaya berupa himbauan dan teguran, serta pemberian sanksi kepada Wajib Pajak yang tidak patuh agar mau memenuhi kewajiban perpajakannya, perlu ditingkatkan pengawasan terhadap SPT Tahunan yang dikirimkan kepada Wajib Pajak, perlunya diperbanyak sosialisasi kepada masyarakat pada umumnya dan Wajib Pajak pada khususnya bail( melalui tatap muka maupun media cetak dan elektronik mengenai peranan penting dari penerimaan pajak untuk pembangunan bangsa, peningkatan pengawasan pelaporan dan pembayaran pajak Wajib Pajak kepada seluruh golongan Wajib Pajak, untuk menunjang kemudahan pelaporan dan pembayaran pajak perlu dipercepat penerapan pelaporan pajak berbasis internet seperti e-Regristration, e-SPT, dan e-Filling dan penyederhanaan prosedur birokrasi dan sistem perpajakan seperti pembentukan kantor pajak dengan sistem modern untuk seluruh Indonesia.

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Tax revenue from year to year always becomes major revenue of state. But in reality mount compliance of reporting and payment of Taxpayer either in KPP taken as research object and national still lower (less than fifty percent). Therefore to increase compliance of reporting and payment of tax require to be improved by observation of Taxpayer. To make easy observation of Taxpayer faction pursuant to amount of its payment, that is big Taxpayer, Middle taxpayer, and small Taxpayer. Big taxpayers always get other amenity and facility even governmental to some years lately through Direktorat Jenderal Pajak (DJP) give appreciation to payer of biggest tax payment. This unfair treatment to small and middle Taxpayer. Level compliance of reporting and payment of big Taxpayer tax not yet better of course compared to level compliance of reporting and payment of middle Taxpayer lease and small Taxpayer.

In research, Writer formulate its the root of the matter become several things that is factors of influencing level compliance of Taxpayer, factors of pursuing the increasing of compliance of Taxpayer, how far affect classification of Taxpayer to its compliance level, factors of influencing the amount of payment of Taxpayer, do compliance levels influence the amount of payment of Taxpayer, and any kind of efforts to increase compliance.

In analyzing the problem used some theory supporting it for example tax definition, tax subject, tax object, tax function, compliance theory, and service of public. The theories used to make easy in analyzing data, so that can be taken a suggestion and conclusion.

Research conducted by using primary data that is questioner to Taxpayer, and interview to official functionaries and master about problem of compliance of reporting and payment of Taxpayer, and also Taxpayer data becoming research sample. Research also conducted by using data of secondary in the form of literature, scientific research, and rule arranging about compliance of reporting and payment of tax coming from law and also regulation.

Result of research indicate that reporting and payment of Taxpayer of KPP responders still less obedient that is ranging from fifty percent until seventy four percent, compliance of reporting of Annual SPT of PPh Badan and SPT Annual of PPh Section 21 still lower that is ranging from twenty six percent until thirty six percent, incompliance Taxpayer because of some factor for example obligation of tax considered to be burden, regulation of taxation is not all understood, and service ,of taxation still less quickly, classification of observation of Taxpayer have is effective, and increasing of compliance of reporting and payment of Taxpayer will improve the amount of payment of tax related to increasing of tax revenue.

To increase compliance of Taxpayer properly by efforts in the form of require exhortation and urge, and also giving of sanction to Taxpayer which is not obedient so that will fulfill tax obligation, require to be improved by observation to Annual SPT which sent over Taxpayer, the importance of more socialization to society in general and Taxpayer especially either through looking in the face and also media and electronic concerning important role of acceptance of tax for the development of nation, torn increase of observation of reporting and payment of Taxpayer to all Taxpayer group, to support amenity of reporting and payment of tax require to be quickened applying of reporting of tax base on Internet like e-Registration, e-SPT, and e-Filling and moderation of bureaucracy procedure and taxation system like forming of internal revenue with modem system to entire Indonesia."

"Kebijakan sunset policy Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) diterapkan Pemerintah Kota Depok sebagai dampak adanya pandemi COVID-19 di Kota Depok. Kebijakan tersebut bertujuan untuk merangsang Wajib Pajak untuk tetap taat melaksanakan Pemerintah Kota Depok berharap agar dapat menjaga stabilitas penerimaan daerah dan meningkatkan penerimaan PBB-P2 serta merangsang Wajib Pajak untuk tetap taat melaksanakan kewajiban perpajakan pada masa Pandemi COVID-19 di Kota Depok, harapan tersebut merepresentasikan penerimaan dan kepatuhan sebagai tujuannya, namun, pada tahun 2020 penerimaan PBB-P2 sudah melampaui target pada tahun 2020, sehingga pada tulisan ini, penulis berfokus pada kepatuhan dengan menggunakan teori faktor-faktor yang mempengaruhi kepatuhan pajak menurut Gunadi, yaitu compliance cost, tax regulation, dan law enforcement. Dalam penelitian ini digunakan pendekatan metode secara kualitatif dengan wawancara mendalam dan juga paradigma post-positivism. Dari penelitian ini, kebijakan sunset policy PBB-P2 dianggap memudahkan Wajib Pajak dari sisi compliance cost, namun untuk tax regulation, dan law enforcement kurang cukup baik.

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Sunset Policy on Urban and Rural Tax applicated by The Local Government of Depok City as an impact of COVID-19 Pandemic in Depok City, with applicating sunset policy, The Local Government of Depok City aimed to maintain the stability of local government income, escalate the income of urban and rural land and building tax, and stimulate the taxpayer to remain their compliances on the period of Covid-19 Pandemic in Depok City, the aim represents revenue and compliance as it’s objective, however, in the year of 2020, the government revenue of urban and rural land and building tax had transcended, so, in this thesis, the writer’s focus is on tax compliance, using the factors on determining the tax compliance theory from Gunadi, in which states that tax compliance is affected by compliance cost, tax regulation, and law enforcement. This reseacrh is done by using qualitative method with in-depth interviews, and post-positivism paradigm. From this research, the sunset policy PBB-P2 is presumed to ease the taxpayer from the compliance cost side, but on the other hand, the tax regulations and law enforcement aren’t really good enough."

"Bertambahnya jumlah wajib pajak dari tahun ketahun namun pertambahan jumlah wajib pajak tersebut tidak diimbangi dengan kepatuhan wajib pajak dalam membayar pajak. Masalah kepatuhan menjadi kendala dalam pemaksimalan penerimaan pajak. Penelitian ini mengkaji tingkat kepatuhan wajib pajak orang pribadi dalam memenuhi kewajiban perpajakanya dengan menggunakan beberapa variabel bebas seperti persepsi wajib pajak pada kualitas pelayanan fiskus dan sanksi denda. Tujuan penelitian ini untuk mengetahui pengaruh Kualitas pelayanan fiskus dan sanksi denda terhadap kepatuhan wajib pajak. Metode yang digunakan dalam penelitian ini adalah kuantitatif. Teknik pengumpulan data yang digunakan adalah dengan metode survei dengan menggunakan media kuesioner dan studi pustaka. Analisa dilakukan dengan menggunakan teknik analisis regresi berganda. Berdasarkan hasil analisis yang dilakukan maka diperoleh kesimpulan bahwa persepsi wajib pajak pada kualitas pelayanan fiskus dan sanksi denda memeiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak.

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The number of tax payers is increase for years. But, it is not balanched with the level of tax compliance. The compliance problem bepmes on obstacle in optimizing the tax revenue. This study examines the level of compliance of individual tax payers of using several independent variabbles such a the perception of tax payers on quality service tax authorities and tax penalties. The purpose of this study was to determine the influence of the quality service tax authorities and tax penalities against individual taxpayer compliance.

The method used in this study is quanttative. The data collection techniques are survey method with quetionnaires and literature. Data analysis techniques used in this study is the technique of multiple regression analysis.

Based on the results of the analysis undertaken concluded that perception of tax payer on quality servisce tax authorities and tax penalties have a positive adn significant impact on tax payers comliance."

"[ABSTRAKTesis ini menganalisa masalah kepatuhan perpajakan yang dihadapi Indonesiadengan menggunakan 2.383 data Wajib Pajak Orang Pribadi selama tahun pajak2013 di Duren Sawit, Jakarta Timur. Analisa didasarkan kepada lima variabelindependen yang terdiri dari dua variabel faktor demografi yaitu usia dan jeniskelamin dari Wajib Pajak serta tiga variabel independen lainnya yaitu sektor usahaWajib Pajak dan status penyampaian Surat Pemberitahuan (SPT) PajakPenghasilan Orang Pribadi tahun pajak 2011 dan tahun pajak 2012. Dibandingkandengan penelitian sebelumnya, tesis ini menggunakan internal data yang diperolehlangsung dari Direktorat Jenderal Pajak (DJP) Republik Indonesia. Denganmengkomparasi tiga metode statistik yaitu Metode Probit, Logit, dan LinearProbablity Method (LPM), analisa pada tesis ini dibagi kedalam dua model yangdidasarkan pada status penyampaian SPT tahun pajak sebelumnya. Model pertamadengan memasukan variabel status pajak tahun sebelumnya, menyimpulkanbahwa semua variabel independen secara signifikan mempengaruhi tingkatkepatuhan perpajakan Wajib Pajak Orang Pribadi pada tahun berjalan. Sementara,pada model kedua, hanya variabel sektor usaha yang mempengaruhi secarasignifikan tingkat kepatuhan perpajakan Wajib Pajak Orang Pribadi pada tahunpajak berjalan. Sehingga dapat disimpulkan bahwa sektor usaha Wajib Pajakmempunyai peran penting dalam hubungannya dengan tingkat kepatuhanperpajakan Wajib Pajak Orang Pribadi di Duren Sawit, Jakarta Timur.ABSTRACTThis paper tries to analyse individual tax compliance problems faced by Indonesiausing data of 2.383 taxpayers in fiscal year period 2013 in a district namely DurenSawit. Moreover, the analysis is based on five explanatory variables consisting intwo demographic factors: age level and gender of taxpayers, and three otherexplanatory variables: service-sector taxpayers, tax return status in 2011, and taxreturn status in 2012. Compared to previous studies, this research paper usesinternal data obtained directly from Directorate General of Taxes (DGT) ofRepublic of Indonesia while most of prior studies used survey method. Bycomparing three statistical methods, which are Probit method, Logit method, andLinear Probability Method, the analysis of this paper is divided into two modelsbased on the inclusion and exclusion of the previous tax return status. The firstmodel finds that all explanatory variables are statistically significant ininfluencing individual tax compliance. However, in the second model, onlyservice-sector variable demonstrates statistical significance in explainingindividual tax compliance. In conclusion, sector of taxpayers has a significantcorrelation to individual tax compliance problems in Indonesia.;This paper tries to analyse individual tax compliance problems faced by Indonesiausing data of 2.383 taxpayers in fiscal year period 2013 in a district namely DurenSawit. Moreover, the analysis is based on five explanatory variables consisting intwo demographic factors: age level and gender of taxpayers, and three otherexplanatory variables: service-sector taxpayers, tax return status in 2011, and taxreturn status in 2012. Compared to previous studies, this research paper usesinternal data obtained directly from Directorate General of Taxes (DGT) ofRepublic of Indonesia while most of prior studies used survey method. Bycomparing three statistical methods, which are Probit method, Logit method, andLinear Probability Method, the analysis of this paper is divided into two modelsbased on the inclusion and exclusion of the previous tax return status. The firstmodel finds that all explanatory variables are statistically significant ininfluencing individual tax compliance. However, in the second model, onlyservice-sector variable demonstrates statistical significance in explainingindividual tax compliance. In conclusion, sector of taxpayers has a significantcorrelation to individual tax compliance problems in Indonesia.;This paper tries to analyse individual tax compliance problems faced by Indonesiausing data of 2.383 taxpayers in fiscal year period 2013 in a district namely DurenSawit. Moreover, the analysis is based on five explanatory variables consisting intwo demographic factors: age level and gender of taxpayers, and three otherexplanatory variables: service-sector taxpayers, tax return status in 2011, and taxreturn status in 2012. Compared to previous studies, this research paper usesinternal data obtained directly from Directorate General of Taxes (DGT) ofRepublic of Indonesia while most of prior studies used survey method. Bycomparing three statistical methods, which are Probit method, Logit method, andLinear Probability Method, the analysis of this paper is divided into two modelsbased on the inclusion and exclusion of the previous tax return status. The firstmodel finds that all explanatory variables are statistically significant ininfluencing individual tax compliance. However, in the second model, onlyservice-sector variable demonstrates statistical significance in explainingindividual tax compliance. In conclusion, sector of taxpayers has a significantcorrelation to individual tax compliance problems in Indonesia.;This paper tries to analyse individual tax compliance problems faced by Indonesiausing data of 2.383 taxpayers in fiscal year period 2013 in a district namely DurenSawit. Moreover, the analysis is based on five explanatory variables consisting intwo demographic factors: age level and gender of taxpayers, and three otherexplanatory variables: service-sector taxpayers, tax return status in 2011, and taxreturn status in 2012. Compared to previous studies, this research paper usesinternal data obtained directly from Directorate General of Taxes (DGT) ofRepublic of Indonesia while most of prior studies used survey method. Bycomparing three statistical methods, which are Probit method, Logit method, andLinear Probability Method, the analysis of this paper is divided into two modelsbased on the inclusion and exclusion of the previous tax return status. The firstmodel finds that all explanatory variables are statistically significant ininfluencing individual tax compliance. However, in the second model, onlyservice-sector variable demonstrates statistical significance in explainingindividual tax compliance. In conclusion, sector of taxpayers has a significantcorrelation to individual tax compliance problems in Indonesia., This paper tries to analyse individual tax compliance problems faced by Indonesiausing data of 2.383 taxpayers in fiscal year period 2013 in a district namely DurenSawit. Moreover, the analysis is based on five explanatory variables consisting intwo demographic factors: age level and gender of taxpayers, and three otherexplanatory variables: service-sector taxpayers, tax return status in 2011, and taxreturn status in 2012. Compared to previous studies, this research paper usesinternal data obtained directly from Directorate General of Taxes (DGT) ofRepublic of Indonesia while most of prior studies used survey method. Bycomparing three statistical methods, which are Probit method, Logit method, andLinear Probability Method, the analysis of this paper is divided into two modelsbased on the inclusion and exclusion of the previous tax return status. The firstmodel finds that all explanatory variables are statistically significant ininfluencing individual tax compliance. However, in the second model, onlyservice-sector variable demonstrates statistical significance in explainingindividual tax compliance. In conclusion, sector of taxpayers has a significantcorrelation to individual tax compliance problems in Indonesia.]"