Logical Framework LITERATURE REVIEW

42 to taxpayers by making the tax system and tax policy and good practice which historically have to consider the culture of a country. Karanta, et. al Suryadi, 2006, emphasizes the importance of the quality of personnel HR taxation in providing services to the taxpayer. All in all a good job means that the tax authorities should be completely capable and expert on all the expertise in their respective fields. H 2 : Tax Service has significant influenceon tax revenue performance. 3. Taxpayer Compliance to Tax revenue performance Taxpayers compliance is formed by the dimensions of the tax audit, law enforcement and tax compensation. The purpose of inspection is to test taxpayers compliance in implementing tax obligations. If law enforcement can provide justice and legal certainty so taxpayers will obey, obedient and disciplined in paying taxes. If taxpayers feel that tax compensation already fulfill as expectations then they will pay the tax in accordance with applicable regulations. Taxpayers compliance that measured from tax audit, law enforcement and tax compensation significantly influence the tax revenue performances. Nominal tax assessment has increased tax revenue, but the increase in nominal acceptance is not followed by a significant increase in the average ratio of profit before tax on sales and the average tax revenue based on the ratio of income tax to sales Suryadi, 2006. H 3 : There is a significant influence between Taxpayer Compliance to Tax Revenue Performance. 43

CHAPTER III RESEARCH METHODOLOGY

A. Scope of Research

The study takes the research object inSouth Tangerang. Which is this research is a causality that is research that aims to determine the relationship and influence between two or more variables. Variables to be analyzed in this study were independent variables taxpayer consciousness, taxservice, and the taxpayer compliance against the dependent variable istax revenue performance. B. Sampling Methods The sampling techniqueis done byconvenience samplingmethod, which is ageneral termthat includesvariations in thelevel ofrespondent selectionproceduresthememberpopulationsampling techniqueis based onconveniencealone. Someonesampledby chancepeoplehadbeen thereorinvestigatorsknow the person. This type of samplingis very goodifusedfor researchassessment, which is thenfollowed byadvanced researchsampletakenat randomSugiyono, 2007:56. Sampling method used in this study is convenience sampling is a general term that includes a wide variety of respondent selection procedures. Convenience sampling means that the sample units drawn easily reachable, no trouble, easy to measure, and are cooperative Hamid, 2010:18. 44

C. Data Collection Methods In this study, data collection is done by the following techniques:

1. This study used a questionnaire instrument that will be distributed to the respondents made reference to the Likert scale models. Each of the five alternative answers available answers given weight value as follows: Table 3.1 Respondents Answer Score No Respondents answer Score 1 Strongly Agree Always 5 2 Agree Often 4 3 Less Agree Sometimes 3 4 Disagree Never 2 5 Strongly Disagree Not Ever 1 Source: Data are processed 2. Literature Library Research, which is getting the data and information needed during the writing of this paper were derived from literature relatedresource and can be thought of which are related to thesis writing further.