PENGARUH KESADARAN WAJIB PAJAK, KEWAJIBAN MORAL, TINGKAT PEMAHAMAN PERPAJAKAN, SANKSI PERPAJAKAN DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Abstract

This study aims to determine effect awareness of taxpayers, moral obligations, level of understanding of taxation, tax sanctions and quality of tax authorities on compliance of individual taxpayers. Sampling using accidental sampling method and data collected by survey method through questionnaire. The research sample of 100 respondents analyzed by multiple linear regression analysis. The results showed awareness of taxpayers, moral obligations, level of understanding of taxation, tax sanctions and the quality of tax authorities had a positive effect on individual taxpayer compliance.