PENGARUH PEMAHAMAN WAJIB PAJAK, SANKSI PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Pada Wajib Pajak Orang Pribadi yang terdaftar Pada Kantor Pelayanan Pajak (KPP) Pratama di Jakarta Selatan)

Abstract

This study aims to analyze the Effect of taxpayer understanding, tax sanctions, taxpayer awareness and tax service of taxpayer complience. The population in this study is an individual taxpayer of KPP Pratama Pesanggrahan Jakarta Selatan. In determining the sample in this research using nonprobability sampling method with convenience sampling technique and accidental sampling. There are 92 respondents as a sample obtained. The data of this research were analyzed by analysis of multiple linier regression. The results of this study shows that the tax service does not significantly affect taxpayer complience while taxpayer understanding, tax sanctions,and taxpayer awareness have a significant positive effect to the complience of taxpayer