PENGARUH KESADARAN WAJIB PAJAK, PELAYANAN FISKUS, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN USAHA (STUDI KASUS DI KP2KP KOTA SUNGAI PENUH)

Yostika Irawan Putra, Ade Nurma Jaya Putra, Indra Budaya

Abstract

The purpose of this study was to determine how the effect of taxpayer awareness, tax service and tax sanctions on taxpayer compliance. This study uses primary data. The sample was taken by purposive sampling technique, with a total sample of 100 respondents. The method of collecting data related to the research problem was carried out using the questionnaire method. The results of this study prove that simultaneously taxpayer awareness, tax service services and tax sanctions have an effect on individual taxpayer compliance in full river KP2KP. Partially, the effect of taxpayer awareness and tax sanctions on individual taxpayers' compliance with Sungai Penuh KP2KP. Meanwhile, the tax service does not affect the compliance of individual taxpayers at Sungai Penuh KP2KP.