PENGARUH KARAKTERISTK PERSONAL, POSTUR MOTIVASI, LINGKUNGAN SOSIALl DAN KEPEMILIKAN NPWP TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA MANADO

Abstract

The level of compliance of individual non-employee taxpayerrs has decreased from a ratio of 52.45% in 2020 to 45.53% in 2021. There are internal and external factors that influence the taxpayer's self- compliance. Internal factors such as personal characteristics and motivation, while external factors can be in the form of the social environmental and other factors can be in the form of NPWP (taxpayer identification number) ownership.

This study aimed to determine the influence of personal characteristics, motivational posture, social environment, and  the ownership of taxpayer identification number on the compliance of individual taxpayers in paying their taxes.

This study used the quantitative method. The data used was primary data in the form of questionnaire data distributed online and manually. The samples were 80 individual taxpayers registered at Manado Pratama Tax Service Office. The samples were chosen using Hair et al formula with incidental sampling technique. The data was collect using a questionnaire with a Liker scale.

The results of this study indicated that personal characteristics partially had a significant effect on the individual taxpayer compliance. Meanwhile, motivational posture, social environment and NPWP ownership did not have a partial relationship to the individual taxpayer compliance. But simultaneously, they had a significant effect on the individual taxpayer compliance.