THE INFLUENCE OF TAXPAYER AWARENESS, TAX KNOWLEDGE, TAX SANCTIONS AND QUALITY OF FISKUS SERVICES ON INDIVIDUAL TAXPAYER COMPLIANCE REGISTERED AT KPP PRATAMA JAKARTA PALMERAH

Mayfa Fauziya (Trisakti University)
Nazmel Nazir (Trisakti University)

Jurnal Ekonomi
Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret

The purpose of this research is to analyze the influence of taxpayer awareness, tax knowledge, tax sanctions and the quality of tax authorities on individual taxpayer compliance. The population in this study are individual taxpayers who are registered at KPP Pratama Jakarta Palmerah. Samples were selected using the Accidental Sampling technique. The number of samples determined was 99 WPOP from the number of individual taxpayers registered at KPP Pratama Jakarta Palmerah. Primary data collection method used is to use a media questionnaire. Data analysis used in this study is multiple regression analysis. The results showed that the variables of taxpayer awareness, knowledge of taxation and quality of service from the tax authorities had an influence on individual taxpayer compliance. Meanwhile, the tax sanction variable has no effect on individual taxpayer compliance.