Abstract:
The research is based on the phenomenon of the growing amount of Riau University lecturer FKIP registered and reported SPT. Where the results obtained 21.09% of the lecturers are registered and must report the SPT, did not report at the specified time limit. The purpose of this study was to determine the compliance of Riau University lecturer FKIP SPT in reporting individual income tax in KPP Pratama Pekanbaru Tampan. This research method is quantitative descriptive variables operationalize the Taxpayer Compliance Reporting SPT individual income tax. This variable is used to measure the ratio scale. There are 8 indicators of tax compliance: Register, fill SPT,, Delivering SPT, Demand Proof Cutting, delay the submission of tax returns, correction, removal of sanctions and compensation. In a study in Compliance Reporting are divided into two categories as obedient and disobedient. The collection of responses made by spreading quisiner using Guttman scale with two possible alternative answers yes and no. From the results of this study concluded that of the 58 respondents were categorized as abiding taxpayers as much as 94.83% and 5.17% of non-compliance. From one sample t test was used to test whether a specific value or not significantly different from the average of the results obtained samples t greater than t table (2.264> 1.67203), then H0 is rejected and H1 accepted.
