PENGARUH NASIONALISM (NASIONALISME) DAN TRUST (KEPERCAYAAN PADA PEMERINTAH) TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (studi empiris pada kantor pelayanan pajak pratama cikarang utara)
Keywords:
Tax, Nationalism, Trust, Tax complianceAbstract
National Development in order to realize Indonesia as a developed country continues to be carried out, to make it happen there needs to be funding, one of which comes from taxes. As a good Indonesian citizen, taxpayers have a high sense of nationalism and trust in the government can make taxpayer compliance increase in fulfilling their obligations. The taxpayer compliance ratio from 2016-2021 has increased every year but has not yet reached 100% The method used is the analytical method. quantitative, determination of the sample using a quota sample with sampling techniques using incidental techniques, for individual taxpayer populations of the North Cikarang Pratama KPP. there is an influence between nationalism on taxpayer compliance at North Cikarang Pratama KPP with t count (18.289) greater than t table (1.984) so that H1 is accepted, there is an influence between trust in taxpayer compliance at KPP Pratama Cikarang Utara with t count (9.219) greater than t table (1.984) so that H2 is accepted, there is an influence between nationalism and trust together on compliance individual taxpayers with F count (168,650) greater than F table (3,090). KPP Pratama Cikarang Utara needs to increase the sense of nationalism and trust of its taxpayers so that their tax compliance increases
