38
do cash transactions. Therefore, a lot of transactions and investments actually happens but not recorded. Based on this, a study of individual taxpayers
conducting business and professional services is deemed interesting to do.
B. Previous Research
This research on the effect of tax consciousness, service tax authorities, and tax sanctions towards tax compliance has been done by previous research with
variable and different analysis methods. The previous results from previous studies on topics related to this study can be seen in Table 2.1
Table 2.1 Previous Research
No Researcher
year Title
Research Method Result
Similarities Differences
1 Muliari and
Setiawan 2010
Influence Perceptions of
Tax Penalties and
Consciousness in Taxpayer
Compliance Reporting
Taxpayer in Tax Office
Primary East Denpasar
The independent
variables used
taxpayer awareness
and tax penalties.
The dependent
variable used individual
tax compliance.
Equipment testing
multiple linear
regression analysis
Samples previous
studies: KPP East Denpasar.
The sample of this study:
individual taxpayer
whose doing business
activities and professional
service in Jakarta.
No variable service tax
authorities. Taxpayer
perceptions about the tax penalty
partially positive and significant
effect on compliance
reporting individual taxpayers. Likewise
with taxpayer awareness partially
positive and significant at the
compliance reporting individual
taxpayers.
39
No Researcher
year Title
Research Method Result
Similarities Differences
2 Fikriningrum
2012 Analysis of the
Factors Affecting
Individual Taxpayers in
Meeting Their Tax Obligation
The independent
variable used are tax
consciousness , and service
tax authorities No tax
sanctions as independent
variable, but there is
knowledge and
understanding of tax
regulations. Sample
research on KPP Pratama
Semarang Candasari
1. Tax consciousness has
positive and significant effect on
willingness to pay taxes
2. Knowledge and understanding of
tax regulations has positive and
significant effect on willingness to pay
tax 3. Good perception
of the effectiveness of the tax system
has positive and significant effect on
willingness to pay tax
4. Service tax authorities has
positive and significant effect on
willingness to pay tax.
.
40
No Researcher
year Title
Research Method Result
Similarities Differences
3 Agus
Nugroho Jatmiko
2006 The Effect of
Taxpayer Attitude on
Financial Sanctions,
Service Tax Authorities,
and Tax Consciousness
on Tax Compliance
The independent
variable used are tax
sanctions, service tax
authorities, and tax
consciousness .And
dependent variable is tax
compliance. Research with
multiple linear
regression analysis
Survey on Individual
Taxpayer in Semarang
1.Taxpayer attitude on financial
sanctions has positive and
significant effect on tax compliance.
2.Taxpayer attitude on service tax
authorities has positive and
significant effect on tax compliance.
3.Taxpayer attitude on tax
consciousness has positive and
significant effect on tax compliance.
41
No Researcher
year Title
Research Method Result
Similarities Differences
4 Pancawati
Hardiningsi 2011
Factors that Influence the
Willingness of Paying Taxes
The independent
variables used were
the taxpayer awareness,
quality of service tax
authorities There is no tax
penalty variables and
different research
objects Awareness of
paying taxes affect positive impact on
the willingness to pay taxes.
Knowledge of tax regulations do not
effect on willingness to pay
taxes. Understanding tax
regulations do not effect on
willingness to pay taxes. Perceptions
of the effectiveness of the tax system
does not effect on
willingness to pay taxes. Significant
service quality has positive
the willingness to pay taxes.
Source: Adapted from various references
C. Logical Framework
