ANALISIS PENGARUH SOSIALISASI PERPAJAKAN, KUALITAS PELAYANAN FISKUS DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA MANADO
This study aims to analyze the influence of tax audit against the compliance level of corporate taxpayer to fulfilling the taxation obligations in KPP Pratama Manado(Manado Small Tax Office). The analysis method used in this research is descriptive to describe the influence of tax audit against the compliance level of corporate taxpayer to fulfilling the taxation obligations in KPP Pratama Manado. Based on the partial research results note that taxation has an influence on the socialization of individual taxpayer compliance, quality of service tax authorities have no effect on an individual taxpayer compliance and tax penalties have no effect on an individual taxpayer compliance. While based on research results simultaneously, socialization taxation, quality of service tax authorities and tax penalties as independent variables jointly affect the individual taxpayer compliance. Suggestions for KPP Pratama Manado is tax officials should be more active in conducting counseling and socialization taxes, behave professionally to serve taxpayers and improve tax penalties for taxpayers who do not comply.
PENGARUH KESADARAN WAJIB PAJAK, PELAYANAN FISKUS, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN USAHA DAN PEKERJAAN BEBAS (Studi di Wilayah KPP Pratama Cilacap)
The number of tax payers is increase for years. But, it is not balanced with the level of tax compliance. The compliance problem becomes an obstacle in optimizing the tax revenue. This study examines the level of compliance of individual taxpayers conducting business and professional services in Cilacap by using several independent variables such as awareness of the taxpayer, the service tax authorities and tax penalties. The purpose of this study was to analyze the influence of awareness of the taxpayer, the service tax authorities and tax sanctions against an individual taxpayer compliance conducting business and professional services. 
The population of this study is individual taxpayers conducting business and professional services in Cilacap. Based on data from the KPP Pratama Cilacap, until the end of 2011 there were 3.038 individual taxpayers conducting business and free job retention. Not all population have been used in this study to the time and cost efficiency. Therefore, carried out the sampling. Sampling was done by simple random sampling method. The number of sample is 97 people. Primary data collection method used is a survey method using questionnaires media. Data analysis techniques used in this study is the technique of multiple regression analysis. 
Based on the results of the analysis undertaken concluded that awareness of the taxpayer, the service tax authorities and tax sanctions have a positive and significant impact on taxpayer compliance.
Pengaruh tingkat kepatuhan pembayaran masa angsuran PPh pasal 25 dan jumlah wajib pajak orang pribadi terhadap penerimaan PPh pasal 25 di KPP Surabaya Krembangan
Penelitian ini bertujuan untuk mengetahui apakah kepatuhan wajib pajak orang pribadi yang ditinjau dari jumlah pembayaran/penyetoran pajak penghasilan pasal 25 orang pribadi yang dilaporkan tepat waktu dan jumlah wajib pajak orang pribadi aktif mempunyai pengaruh terhadap realisasi penerimaan pajak penghasilan pasal 25 orang pribadi di Kantor Pelayanan Pajak Surabaya Krembangan. Penelitian ini menggunakan model analisa regresi linier berganda. Data yang terkumpul dianalisa dengan software statistik SPSS versi 12. Penelitian ini membuktikan bahwa pembayaran pajak penghasilan pasal 25 orang pribadi yang dilaporkan tepat waktu dan jumlah wajib pajak orang pribadi yang aktif berpengaruh secara simultan dan parsial terhadap penerimaan pajak penghasilan pasal 25 orang pribadi di KPP Surabaya Krembangan.