Pengaruh Manfaat NPWP Dalam PPH Pasal 21, Pemahaman Wajib Pajak, Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak: Studi Kasus pada Bank BNI Wilayah Jakarta BSD Tahun 2020

Abstract

The purpose of this study is to determine and analyze the effect of NPWP benefits in Income Tax Article 21, Understanding Taxpayers, Taxpayer Awareness of Taxpayer Compliance. This type of research is quantitative research that is research by obtaining data in the form of numbers or skin data that is framed by research methods in the form of data collection using a questionnaire. The data analysis model used is multiple linear regression analysis. The sample selection is done by purposive sampling. The sample amounted to 100 respondents, using multiple linear regression analysis. F Test results show that the calculated F value processed using SPSS is 178,823. Meanwhile the F table value seen in the Table of Values for the F Distribution is 2.73. Thus it can be said that the value of Fcount = 178.823> of Ftable = 2.73. The independent variable consisting of the benefits of NPWP in PPh article 21, understanding taxpayers, taxpayer awareness has a significant effect on tax compliance in the Jakarta BSD BNI Area. Partially the NPWP benefits in Income Tax article 21 have no positive and insignificant effect on taxpayer compliance because tcount (0.684) ttable (1.99394) and the significance value is above 0.05. The inconsistency of the research results with the hypothesis is suspected because the benefits of NPWP in PPh article 21 do not only occur in the BNI KCU Jakarta BSD environment, but generally occur in various regions and other areas. Partially understanding taxpayers has a positive and significant effect on taxpayer compliance because tcount (5.297) > ttable (1.99394) and the significance value is below 0.05. Partially awareness of taxpayers has a positive and significant effect on taxpayer compliance because tcount (5.268) > ttable (1.99394) and the significance value is below 0.05.

 Keywords: Benefits of NPWP in Income Tax Article 21, Understanding Taxpayers,   Taxpayer Awareness, Taxpayer Compliance.