Correlation of Tax Knowledge with Taxpayer Compliance (Case of Study is at PT Victor Indah Prima)

ABSTRACT

Davied Leonardo. 215.03.050. Correlation of Tax Knowledge with Taxpayer Compliance  (Case of Study is at PT Victor Indah Prima)  Accounting Major STIE Trianandra ( Supervised by Dani Ratna Damayanti and Dedi Iskandar).

Tax knowledge is the level of awareness of the taxpayers to tax legislation and taxpayer compliance is a decision to comply with tax laws and regulations by paying tax timely and accurately. The real situation in this research study that there is a higher rate of taxpayer compliance done employees at the respected company and purpose of this research study is determine if there is correlation of tax knowledge with taxpayer compliance.

Based on the value of data frequency of 3,3 % has opinion very comply, 33,3% is comply and 26,7% has opinion of comply enough, 30,0% is less comply and 6,7 % is much less comply due to tax knowledge and have done unnecessary error. However in general rate of taxpayer compliance is 33,3% at the interval of 92 < Y < 99 = comply therefore it can be concluded that taxpayer compliance at the respected company is comply.

Keywords; tax knowledge, taxpayer compliance