ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KESADARAN MEMILIKI NOMOR POKOK WAJIB PAJAK (NPWP) PADA PEMILIK USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI KABUPATEN KAMPAR

Abstract

This research aims to know the influence of needs, convenience, sanctions, and the perception of the consciousness have a Taxpayer Identification Number (TIN) In The District Kampar. This study used a simple technique accidental sampling with a sample of 100 people who have been determined based on those results slovin formula. Data collection techniques in this study is a questionnaire , the data is processed using Logistic Regression with SPSS version 20. The results showed that the variable needs to have a TIN, convenience variables have a TIN, and tax penalties variables affect the consciousness have a Taxpayer Identification Number (TIN) while the variable perception of taxation does not affect the consciousness have a Taxpayer Identification Number (TIN). The coefficient of determination (R2) value of R Square of 0.446 indicates that awareness of the WP in Kampar regency have a TIN is affected by the variable needs, ease, perception WP and tax penalties amounting to 44.6%. While about 55.4% influenced by other variables

Keyword : Awareness have a TIN, needs to have a TIN, the convenience of having a TIN, sanctions taxation, taxation perception.