PENGARUH KESADARAN WAJIB PAJAK, PELAYANAN FISKUS, SANKSI PAJAK DAN PEMAHAMAN AKUNTANSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This study aimed to analyze and examine the effect of Taxpayer Awareness, Fiscus Services, Tax Sanctions, and Tax Accounting Understanding on Taxpayer Compliance on employees of PT. HM Sampoerna Pasuruan. This research is classified as correlational research. The location of this research was conducted at PT. HM. Sampoerna. The sample of this research is the employees of PT. HM Sampoerna Pasuruan has an NPWP, so 90 respondents were obtained from Questionaire. HM Sampoerna. The study's results stated that Taxpayer Awareness, Fiscus Service, Tax Sanctions, and Tax Accounting Understanding significantly affected Taxpayer Compliance at PT. HM Sampoerna Pasuruan. The results of the partial test show that taxpayer awareness, Fiscus Service, Tax Sanctions, and understanding of tax accounting significantly positively affect taxpayer compliance of PT employees.

Keywords: Taxpayer Awareness, Fiscal Service, Tax Sanctions, Tax Accounting Understanding, and Taxpayer Compliance