PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI
Abstrak
Penelitian ini bertujuan untuk menguji pengaruh pengetahuan perpajakan, kesadaran wajib pajak, kualitas pelayanan fiskus, dan sanksi perpajakan terhadap kepatuhan wajib pajak. Sampel dalam penelitian ini adalah 100 responden yang diperoleh melalui metode incidental sampling. Data diolah dengan regresi berganda. Temuan penelitian ini menunjukkan bahwa variabel pengetahuan, kesadaran, pelayanan, dan sanksi berpengaruh terhadap kepatuhan wajib pajak. Kesimpulan dari penelitian ini adalah variabel pengetahuan, kesadaran, pelayanan dan sanksi memiliki hubungan yang positif dan signifikan dengan kepatuhan wajib pajak.
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