Jurnal Valid

ABSTRACT

             This research aims to examine the effect of variables of internal control system, tax knowledge, tax penalty, and service of tax officer on treasurer tax compliance. This research was conducted in Mataram City Government. Population of this research is treasurer who worked on the Mataram City Government. Purposive sampling used to obtain sample. Respondents who use sampling is expenditure treasurer. Semula direncanakan 74 people as respondent in this research. The data used in this research is the primary data obtained from questionnaires deployment. Total number of questionnaires distributed 74 copies, of these amount, the questionnaires back are 65 copies. Data analysis technique used is the Multiple Linear Regression Analysis.  The test results showed that simultaneous internal control system, tax knowledge, tax penalty, and service of tax officer significant effects tax compliance treasurer. Partial internal control system has significant effect on tax compliance treasurer but partial tax knowledge, tax penalty, and service of tax officer has no  effect on tax compliance treasurer. Practical implications for the government of Mataram from the results of this study is to provide an understanding of the factors affecting fakor treasurer in tax compliance so that it could be the basis for decision-making to improve the quality of compliance treasurer. The results of this study will hopefully inspire other researchers to add variables as intervening and moderating variables to obtain a more robust empirical results and expanding area of ​​research.

Keywords: tax, treasurer, internal control system, tax knowledge, tax penalty, service of tax officer and tax compliance.

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