Abstrak : The directorate general of taxation has been done strategic role as one of steps to increase the tax payer’s compliance. This research attempts to see the influence of tax knowledge, tax payer perception of fiscus and criterions of tax payer of compliance toward tax payer compliance. The procedure of data collection in this research is by distributing the questionnaires to the tax payer in tax services Department East Sidoarjo directly at 2007. There are 43 questionnaires collected. The result of validity and reliability from 44 questions shows that all questions shows is valid and reliable. The result of regression shows that data is normal distribution. The result of regression shoes that just tax knowledge variable influence significantly toward tax payer compliance.

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Indonesia

1412-5994

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Mei 2008, Vol. 7 No. 1

Halaman 41-50

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