PERBEDAAN ANTARA WAJIB PAJAK ORANG PRIBADI KETURUNAN DAN NON KETURUNAN TERHADAP KEPATUHAN PAJAK DI KOTA PALEMBANG

The purpose of this study is to examine the difference from ethnic point of view between descent individual taxpayers and non-descent individual taxpayers in the city of Palembang in terms of tax compliance. The theory used in this research is Hofstede’s Cultural Dimension Theory. The population is all individual taxpayers registered at the Palembang city tax office. The sample is individual taxpayer with freelance work with 108 respondents. The data analysis is t test to find out the difference between descent individual taxpayers and non-descent individual taxpayers in the city of Palembang in terms of tax compliance. The results of this research indicate that there is no significant difference between descent individual taxpayers and non-descent individual taxpayers.

Keywords: individual taxpayers, ethnicity, tax compliance