KEPATUHAN WAJIB PAJAK ORANG PRIBADI BUKAN PEGAWAI: HUBUNGANNYA DENGAN PENDAPATAN DAN PERSEPSI WAJIB PAJAK

Taxpayer compliance is actually closely related to the perception of taxpayers in assessing tax itself. In last five years, taxpayer ratio has never reached target set. The purpose this study was determine effect income variables and perceptions on individual non-employee compliance. This uses a quantitative approach with research instrument form questionnaire. sample used 137 at KPP Pratama North Badung. six independent variables, namely income, taxpayers' sanctions, law enforcement, fair treatment, transparent accountable use money, incentives. Data analysis carried out using structural equation model (SEM) method, AMOS 22 program. results show that behavior influenced by factors perceptions. All have positive