PENGARUH KEMANFAATAN NPWP, KUALITAS PELAYANAN, PEMAHAMAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KECAMATAN GIANYAR
Keywords:
taxpayer compliance, NPWP benefits, service quality, understanding of taxpayers, tax sanctionsAbstract
Taxpayer compliance is influenced by NPW Benefits, Tax Service Quality, Taxpayer Understanding of Tax Sanctions on Taxpayer Compliance. The purpose of this study was to determine the effect of NPWP benefits, service quality, understanding of taxpayers and tax sanctions on individual taxpayer compliance in Gianyar District.The population in this study were individual taxpayers who were registered in Gianyar District 16,614. The sample used in this study were 99 taxpayers in Gianyar District. The data collection method was using a questionnaire. The questionnaire was tested for validity and reliability before collecting research data. The data analysis technique in this study used multiple linear regression analysis.The results of this study indicate that NPWP benefits, service quality, understanding of taxpayers and tax sanctions have a positive and significant effect on taxpayer compliance in Gianyar District