Criteria Compliant Taxpayers Timely submit SPT

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F. Previous research Table 2.1

Previous Research Table Researcher Years Research Title Investigational variables Research Methodology Research Conclusion Suryadi 2006 Causal Relationship Model Consciousness, Service, Tax Compliance and influence to Tax Revenue Performance: A Survey in East Java 1. Taxpayers Consciousness 2. Tax services 3. Taxpayer Compliance 4. Tax Revenue Performance Methods Analysis of Structural Equation Modeling SEM 1. Taxpayers conclusions no significant influence on the tax revenue performance. 2. Tax services no significant influence on tax revenue performance. 3. Taxpayers compliance significant influence on tax revenue performance. Source: Data Processed 34 Research Years Research Title Investigational Variables Research Methodology Research Conclusion Pandapotan Ritongga 2011 Analysis of Consciousness, Service, Taxpayer Compliance to Performance of KPP East Medan. 1. Taxpayers Consciousness 2. Taxation services 3. Taxpayer Compliance 4. KPP Organizational Performance Methods Analysis of Structural Equation Modeling SEM 1. Taxpayers Consciousness significant influence on organizational performance LTO. 2. Services significantly influence KPP organizational performance. 3. Taxpayer Compliance significant influence on KPP organizational performance. Source: Data Processed 35 Research Years Research Title Invertigational Variables Resarch Methodology Research Concusion Ni ketut Muliari and Putu Ery Setiawan 2011 Influence of Perceptions About Tax Sanction and Taxpayers Consciousness in Compliance Reporting the personal taxpayer in East Denpasar KPP Pratama. 1. Perception of tax penalties 2. Taxpayers Consciousness 3. Taxpayer Compliance reporting the Personal taxpayer Multiple Linear Regression Analysis 1. Taxpayer perceptions about the tax penalty partially positive and significantly for compliance reporting personal taxpayers in East Denpasar KPP Pratama. 2. Taxpayer consciousness partially positive and significant influence on compliance reporting personal taxpayers in East Denpasar KPP Pratama. Source: Data Processed 36 Researcher Years Research Title Investigational Variables Research Methodology Research Conclusion Agus Nugroho Jatmiko 2006 Influence of Taxpayer Attitude toward Penalties Execution, Service of tax authorities and Consciousness Against Taxation Taxpayer Compliance. 1. Taxpayer Attitudes toward penalties execution. 2. Taxpayer attitudes towards service of tax authorities. 3. Taxpayer attitudes toward tax consciousness 4. Taxpayer Compliance. Multiple Regression Analysis 1. Taxpayers attitudes toward the implementation of a partial penalty has a significant positive influence on taxpayers compliance. 2. Taxpayers attitude towards service of tax authorities partially have a significant positive influence on taxpayers compliance. 3. Taxpayers attitudes towards taxation consciousness partial has a significant positive influence on taxpayers compliance. Source: Data Processed 37 Reasercher Years Research Title Investigational Variables Research Methodology Research Conclusion Sartika and Rini 2009 Influence of Spiritual Intelligence, Tax Service Performance and Tax Sanctions Assertiveness Against taxpayer Motivation in fulfilling the Tax Obligation. 1. Spiritual intelligence 2. Performance of tax service 3. Tax sanctions assertiveness 4. Taxpayers motivation in fulfilling tax obligations Multiple Regression Analysis 1. Spiritual intelligence has a significant influence on the taxpayers motivation variable 2. Performance of tax service has no significant influence on the taxpayers motivation variable 3. Tax sanctions assertiveness has significant influence on the taxpayers motivation variable 4. Spiritual intelligence, performance of tax service and tax sanctions assertiveness jointly has a significant influence on taxpayers motivation. Source: Data Processed