Abstrak - This study aims to analyze the antecedents of perception (quality of
service tax authorities, learning, and corruption) of taxpayers against
the imposition of income tax and their consequences to meet tax
obligations in the meeting. Research conducted by questionnaire survey
of personal taxpayers who have business in Probolinggo town. This
research is an empirical study by purposive sampling technique in data
collection. The data obtained through questionnaires by 99 and 99
respondents (100%) have given an answer. Data analysis was performed
using regression analysis with SPSS for Windows 18.00. The results of
this study indicate that (1) Quality of service tax authorities does not have significant effect on taxpayer perceptions about the taxation of income (2) learning does not have significant effect on the perception of taxpayers against the imposition of income tax, and (3)Corruption does not have significant effect on taxpayer perceptions about the taxation of income. - Jessica Novia Susanto
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