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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
Tax sanctions created with the aim that taxpayers are afraid to violate the Law on taxation. Taxpayers will comply with tax payments when it considers
that the sanctions would be more detrimental Jatmiko, 2006.Tax sanctions is an assurance that the provisions of tax laws taxation norms will be
followedobservedcomplied, in other words, the tax sanctions is a deterrent so that taxpayers do not violate norms of taxation Mardiasmo, 2006 in Muliari
and Setiawan, 2010. Taxpayers will comply with the payment of a tax sanction if view would
be more adverse. The more rest of arrears of tax due the taxpayers, it will be increasingly difficult for the taxpayer to pay it off. Therefore, the attitude or
45
outlook on sanctions taxpayers are expected to affect the level of tax compliance in paying taxes.
Therefore, the view of taxpayers suspected of tax sanctions will affect the tax compliance in paying taxes. Under these conditions, the hypothesis is
formulated as follows: H
3
: Tax sanctions has significant influence on tax compliance
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CHAPTER III RESEARCH METHODOLOGY
A.
The Scope of Research
The study was conducted to analyze the effect of tax consciousness, service tax authorities and tax sanctions towards tax compliance on personal taxpayer
conducting business activity and professional services. This study is a survey, in which researchers directly involved in the research. The population in this study
is the individual taxpayer either live or work in Jakarta area.
B.
Determining Sample Method
The sampling technique is done by convenience sampling method, which is a general term that includes variations in the level of respondent selection
procedures the member population sampling technique is based on convenience alone. Someone sampled by chance people had been there or investigators know
the person. This type of sampling is very good if used for research assessment, which is then followed by advanced research sample taken at random Sugiyono,
2007:56. Convenience sampling means that the sampling units drawn easily accessible,
it is not difficult, it is easy to measure, and cooperative. Hamid, 2007:30. Convenience sampling method was used because researchers have freedom to
choose a quick sample of the elements of the population, which is easy to be obtained by the researcher. Respondents in this research were individual
