ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus di KPP Pratama Malang Utara)

Abstract

ABSTRACT
Tax is a source of state income that is used to finance all state activities and state
development. Because it is very important to maintain and improve taxpayer compliance in
paying tax. In this study will be discussed several factors that affect taxpayer compliance is
"Factors Affecting Personal Taxpayer Compliance "This study aims to determine the effect of
taxpayer awareness, service quality, tax sanctions and knowledge taxation both in persial
and simultaneous compliance with individual taxpayers in KPP Pratama Malang Utara.
Methods of collecting data using questionnaires measured by Likert scale. The analysis
method used is multiple linear regression analysis. In this research the quality of service and
knowledge of taxation have a significant positive effect on taxpayer compliance while the
awareness of taxpayers and tax sanctions do not affect taxpayer compliance. For the next
researcher is expected to be able to add free variable and add research location for data
more evenly.
Keywords: taxpayer awareness, service quality, tax sanction, tax knowledge, taxpayer
compliance