Pengaruh Sikap, Kesadaran, dan Lingkungan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kota Palembang

The purpose of this study is to determine whether attitude of the taxpayer, taxpayer awareness, and taxpayer’s environment have an influence on compliance of individual taxpayers in Palembang city. The theory used in this research is Attribution Theory. The population of this reacrch is all individual taxpayers in Palembang city. In determining the sample for this research is using convenience sampling to obtain 102 samples from population. The research method used is survey method with questionnaire. The results showed that attitude of the taxpayer, taxpayer awareness, and taxpayer’s environment does not affect compliance of individual taxpayers in Palembang city.