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then Ho is rejected, which mean that there is a significant influence partially between the service tax authorities with tax compliance.
Statistical test variable tax sanctions have t count 3.995, then t count t table then Ho is rejected, which mean that there is a significant influence
partially between the tax sanction with tax compliance. It is means tax consciousness, service tax authorities and tax sanction had a significant
influence partially on tax compliance.
C. Analysis
1. Influence of Tax Consciousness on Tax Compliance
Hypothesis test results showed that the significance level of the variable tax consciousness has 0.000 0.05, so it can be concluded that tax
consciousness significantly influence on tax compliance. It is proved that with a consciousness of the taxpayer to pay the tax, then the taxpayer has complied
with the taxation. Irianto 2005 in Widayati and Nurlis 2010 outlines some form of consciousness pay taxes that encourage taxpayers to pay their taxes.
The realization that taxes are a form of participation in supporting the development of the State, and as a source of state revenue. Research by
Suyatmin 2004 showed that the attitude of taxpayers on tax consciousness affect on tax compliance. Soemarso 2007 stated that low public
consciousness of taxation often be one of the reasons many potential taxes that cannot be captured. Lerche 1980 also suggests that consciousness of
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taxation is often a constraint in the public issue of tax collection. Taxpayer consciousness on taxation is needed to improve tax compliance.
In other research has been presented by Agus Nugroho Jatmiko 2006 had similar results with a significance level of variables, namely tax
consciousness is 0000 0.05, so that it can be concluded that the tax consciousness significantly influence on tax compliance. Under these
conditions, H
1
which states that tax consciousness has significant influence on tax compliance, acceptable.
2. Influence of Service Tax Authorities on Tax Compliance
Hypothesis test results showed that the significance level of the variables service tax authorities has 0.007 0.05, so it can be concluded that the service
tax authorities significantly influence on tax compliance. It is proved that with a good service and a good quality on tax authorities, it will affect compliance
with the taxation. Service tax authorities can be interpreted as a way of tax officers to help, to administer, or to prepare all the necessities needed
someone who in this case is the taxpayer Jatmiko, 2006. In other research have been presented by Jatmiko 2006 had similar results with a significance
level of variables, namely the service tax authorities is 0000 0.05, so that it can be concluded that the service tax authorities significantly influence tax
compliance. Therefore, to increase tax compliance, tax authorities expected have competence in the sense of expertise skills, knowledge, and experience
in terms of tax policy, tax administration and tax legislation. In addition tax
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authorities should have high motivated as a public servant. Thus, tax compliance in meeting their tax obligations depend on how the tax authorities
gives the best quality of service to taxpayers. Research Hardiningsih 2011 has the same significance results, the service tax authorities is 0.003 0.05 so
that it can be concluded that the service tax authorities significantly influence tax compliance. Under these conditions, H
2
which states that the service tax authorities significant influence on tax compliance, acceptable.
3. Influence of Tax Sanction on Tax Compliance
Hypothesis test results showed that the significance level of the variable tax sanction is 0.000 0.05, so it can be concluded that the tax sanction
significantly influence on tax compliance. It is proved that the presence of tax sanctions given, the taxpayers become adherent to taxation. Tax sanctions is
an assurance that the provisions of tax laws taxation norms will be followedobservedcomplied, in other words, the tax sanction is a deterrent so
that taxpayers do not violate norms of taxation Mardiasmo, 2006 in Muliari and Setiawan, 2010. In other research have been presented by Jatmiko 2006
had similar results with a significance level of variables, namely tax sanction is 0000 0.05, so it can be concluded that the tax sanction has significant
influence on tax compliance. Fraternesi 2001 states that taxpayers will comply with the payment when looking at tax sanction will be more adverse.
Growing number of delinquent tax due the taxpayer, it is increasingly difficult for taxpayers to pay it off. Although taxpayers do not get awards for
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compliance with the tax obligations, taxpayers will be subject to a lot of punishment if not intentionally carry out their tax obligations. Therefore, in
this research the influence of the tax sanction will affect on tax compliance. Research by Muliari and Setiawan 2010 had the same significance results,
the tax sanctions 0.000 0.05 so that it can be concluded that the tax sanctions has significant influence on tax compliance. Under these conditions,
the H
3
which states that tax sanction has significant influence on tax compliance, acceptable.
4. Influence of Tax Consciousness, Service Tax Authorities, and Tax Sanctions
on Tax Compliance The results showed that the effect of tax consciousness, service tax
authorities and tax sanctions on tax compliance, accordance with the results of the hypothesis. With the consciousness for the taxpayer to pay the tax, it can
be said that a society participate in supporting the development of the State. And in good quality and professional of the service tax authorities, so
taxpayers will be affected to adhere of taxation. Same as the tax sanctions that given by the government will influence tax compliance of taxpayer. This is
consistent with results of previous research by Jatmiko 2006, has a significant influence on the results of tax consciousness, service tax
authorities and tax sanction.
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CHAPTER V CONCLUSION AND IMPLICATION
