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D. Hypothesis
1. Tax Consciousness on Tax Compliance.
Tax consciousness is a condition in which the taxpayer know, understand and correctly implement tax provisions and voluntary. The higher level of
awareness of the taxpayers tax liability, the better implementation so as to enhance compliance Muliari and Setiawan, 2010. Taxpayer consciousness of
the functions of taxation as state funding is needed to improve tax compliance Jatmiko, 2006.
Pancawati Hadriningsih 2011 states that the taxpayer consciousness affect tax compliance. Soemarso 1998 in Jatmiko 2006 suggested that low
public awareness of taxation often be one of the reasons many potential taxes that could not be captured. Taxpayer consciousness is needed in improving
tax compliance Jatmiko, 2006. Tax consciousness on taxation is required in order to increase the willingness of the taxpayer to pay the tax. The higher
consciousness of taxpayers in paying taxes the higher willingness of taxpayers to pay taxes. Based on that, the hypothesis is formulated as follows:
H
1
: Tax consciousness has significant influence on tax compliance
2. Service Tax Authorities on Tax Compliance
Compliance of taxpayers in meeting their tax obligation depends on how tax officers provide the best quality service to taxpayers Jatmiko, 2006.
Karanta et al, 2000 in Suryadi, 2006 emphasizes the importance of the quality of personnel HR taxation in providing services to the taxpayer.
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The tax authorities have competence in the sense of having the expertise, knowledge and experience in terms of tax policy, tax administration and tax
laws. Besides the tax authorities should also be highly motivated as a public servant Ilyas and Burton, 2010.
The tax authorities are expected to provide a good service to the taxpayer, that taxpayer would pay taxes payable. The better the services provided to the
taxpayers tax authorities, greater willingness of taxpayers to pay taxes. Based on the description it can be said that the service tax authorities are expected to
influence the tax compliance in paying taxes. Therefore, the hypothesis is formulated as follows:
H
2
: Service tax authorities has significant influence on tax compliance.
3. Tax Sanctions on Tax Compliance
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