PENGARUH KUALITAS PELAYANAN, SANKSI PERPAJAKAN, BIAYABIAYA KEPATUHAN PAJAK DAN PENERAPAN E-FILING PADA KEPATUHAN WAJIB PAJAK ( Studi Kasus di Desa Sengguruh Kecamatan Kepanjen Kabupaten Malang)

Abstract

ABSTRACT
The purpose of this study is to determine how much effect of service quality,
tax penalties, tax compliance fees and application of e-filing to taxpayer compliance
period 2018 in Desa Sengguruh, Kecamatan Kepanjen, Kabupaten Malang. The type
of research used in empirical study. This research uses purposive sampling
technique.
The selected sample results based on predetermined criteria are 100
respondents registered at KPP Kepanjen. Data analysis using multiple linear
analysis method using SPSS program. Based on the result of the analysis show that
service quality, tax penalties, tax compliance fees, and application of e- filing have
positive effect to taxpayer compliance.
Keyword: Service quality, Tax Penalties, Tax Compliance Fees, and application of
E- Filing