Author :
Wulan, Mulyaning
Abstrak:
This study aims to understand the influence of independent variables (tax service, tax
advertising, and zakat policy as reduction of taxable income) on the dependent variable
(taxpaying compliance). Partial test results indicate that the variables (X1) and (X2) have a
positive and significant influence on tax paying compliance of Muslim individual Taxpayers.
The variable significance level (X1) is 0.310, and the variable significance level (X3) is
0,506. Partial testing of advertisement variables of tax equal to 0.014, which indicates that
tax advertisement partially has no positive and significant effect to Taxpayer compliance.
The statistical testing revealed that the variables (X1, X2 and X3) have a positive and
significant influence on the dependent variable (Y). F artihmatic of 29, 395> Ftable of 2.69 with
a significance level of 0.000 <0.1
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