PENGARUH KUALITAS PELAYANAN PAJAK, PEMAHAMAN PERATURAN PERPAJAKAN SERTA SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK PADA KANTOR PELAYANAN, PENYULUHAN DAN KONSULTASI PERPAJAKAN (KP2KP) TELUK KUANTAN

Abstract

This study aims to determine the effect of the quality of tax services, understanding of tax regulations and tax sanctions on the compliance of individual taxpayers in paying taxes at the service office, counseling and tax consulting (KP2KP) Teluk Kuantan. This type of research is a causal research using a quantitative approach. The sample in this study was determined by incidental sampling technique, namely by data analysis using multiple linear regression analysis and determination. To partially test the hypothesis used t test. SPSS 25 tools. The results of the research and hypothesis testing showed that partially the tax service quality variable had a significant effect on individual taxpayer compliance with a significance value of 0.00 <0.05. Understanding of tax regulations has a significant effect on individual taxpayer compliance with a significance value of 0.03 <0.05. Meanwhile, tax sanctions have a significant effect on individual taxpayer compliance with a significance value of 0.07 <0.05.