PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, KUALITAS PELAYANAN FISKUS, SANKSI PERPAJAKAN, DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus Pada KPP Pratama Sidoarjo Selatan)

Abstract

The purpose of this study was to determine the effect of understanding tax regulations, quality of tax services, tax sanctions, and tax amnesty on individual taxpayer compliance. The independent variable in this study is the understanding of tax regulations, the quality of tax services, tax sanctions, and tax amnesty, while the dependent variable is the compliance of individual taxpayers. This type of research is quantitative research, because the data used are numbers and numerals. The data source in this study is primary data with the data collection method in the form of a direct and random questionnaire. The population in this study are taxpayers who are registered at KPP Pratama Sidoarjo Selatan. The data collection technique uses the Slovin formula. Based on this method, the number of taxpayers used is 100 respondents. The hypothesis tested using descriptive statistical analysis, instrument test, normality test, classical assumption test, multiple linear regression analysis test, and hypothesis testing using SPSS Version 25 as a tool. The results showed that the tax regulation understanding variable had no effect on taxpayer compliance (0.084 > 0.05), while the tax authorities service quality variable had no effect on taxpayer compliance (0.281> 0.05), the tax sanction variable had an effect on individual taxpayer compliance (0.001 <0.05), and the tax amnesty variable had an effect on compliance. individual taxpayers (0.018 <0.05).

Keywords : Understanding of Tax Regulations, Quality of Fiscal Services, Tax Sanctions, Tax Amnesty