ANALISYS PERSONAL TAXCOMPLIANCE OBLIGATION (CASE STUDY ON THE BANDUNG CICADAS PRATAMA)

Abstract

Public compliance with the importance of paying taxes is a problem that needs to be addressed.
Based on data from the Ministry and the Regional Government, especially the City of Bandung,
showed thatthe level of public compliance in paying taxes is still classified as not reaching the best.
The researchers are interested in analyzing the level of compliance of taxpayers in one of the KPP in
West Java, namely the Bandung Cicadas Pratama Taxes. The research method used in this research
was quantitative descriptive. The sampling technique used in this research was the non-probability
sampling technique, especially convenience sampling technique. The number of selected samples
was 100 individuals who are individual tax payers. The data collection was using a questionnaire.
The results showed that the results are in line with the phenomena that occurred, indeed it was
proven that the level of compliance was not 100%.