Pengaruh Kualitas Pelayanan Pajak, Sanksi Pajak, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus KPP Pratama Batu)

Ach. Risal Hidayat, M. Cholid Mawardi, Hariri Hariri

Abstract


This research aims to determine the influence of tax service quality, tax sanctions, and taxpayer awareness on individual taxpayer compliance (case study of KPP Pratama Batu). The variable used in this research is individual taxpayer compliance (dependent variable), while the independent variables are tax service quality, tax sanctions, and taxpayer awareness. The results of this research partially show that the variables Tax Service Quality, Tax Sanctions, and Taxpayer Awareness partially have a positive and significant effect on Individual Taxpayer Compliance and simultaneously show that the variables Tax Service Quality, Tax Sanctions, and Taxpayer Awareness simultaneously has a positive and significant effect on Individual Taxpayer Compliance.

Keywords: Tax service quality, tax sanctions, taxpayer awareness and individual taxpayer compliance.


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References


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