Gerakan Tax Amnesty yang telah selesai dilaksanakan boleh dikatakan memberikan dampak yang baik kepada penerimaan negara dari pajak. Kepercayaan diri pemerintah didukung oleh sosialisasi dengan bentuk iklan di hampir semua media. Penerimaan negara yang berasal dari pajak mengalami kenaikan sebesar 7% dari tahun yang lalu. Hasil tersebut menjelaskan bahwa adanya kesinambungan antara program pemerintah dan kesadaran masyarakat dalam hal kewajiban pajak seperti yang diatur undang-undang. Penelitian ini bertujuan untuk mengetahui dan menjelaskan pengaruh Faktor Internal dan Eskternal terhadap Kepatuhan Wajib Pajak. Penelitian ini menjelaskan bahwa Kepatuhan Wajib Pajak (WP) dipengaruhi secara parsial oleh Pemahaman WP akan aturan pajak dan Faktor Eksternal yaitu iklan dan pelayanan yang diberikan dari petugas pajak. Secara simultan kedua faktor tersebut juga memberikan pengaruh terhadap Kepatuhan WP dalam memenuhi kewajibannya dalam membayar pajak. Penelitian ini terdiri 110 sampel dengan menggunakan analisis regresi berganda (multiple regression analysis). Upaya meningkatkan sosialisasi baik dalam bentuk iklan misalnya dapat menjadi saran yang perlu dipertimbangkan seiring dengan anggapan WP bahwa informasi mengenai pajak akan mudah dipahami bila disampaikan melalui iklan. Penelitian selanjutnya dapat menggunakan variabel lain yang lebih spesifik dan juga perlu mempertibangkan penambahan jumlah sampel. Kata Kunci; pajak, pemahaman, iklan, kepatuhan, Wajib Pajak ABSTRACT The Tax Amnesty program that has been completed said to have a good impact on state revenue from taxes. Government confidence is supported by socialization in the form of advertising in almost all media. State revenue from taxes increased by 7% from a year ago. The results explain that there is continuity between government programs and public awareness in terms of tax obligations as regulated by law. This study aims to determine and explain the influence of Internal and External Factors on Taxpayers’ (TPs’) Compliance. This study explains that TPs’ compliance is partially influenced by TPs’ compliance understanding of tax rules and External Factors, namely advertising and services provided by tax officials. Simultaneously the two factors also have effects on TPs’ compliance in fulfilling their obligations in paying taxes. This study consisted of 110 samples using multiple regression analysis. Efforts to improve socialization in the form of advertisements for example, can be a suggestion that needs to be considered along with TPs’ compliance assumption that tax information will be easily understood if conveyed through advertisements. Future studies can use other variables that are more specific and need to consider increasing the number of samples.

awareness; advertising; compliance; tax

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