<![CDATA[Tax is one of the biggest income in every country, especially in Indonesia. This observation aims to analyze the influence of service tax authorities, tax sanctions and the application of e-filing on taxpayer compliance at KPP Pratama Batam Selatan. This study used a descriptive and quantitative statistical approach with a sample of 100 respondents and used a questionnaire as a data collection instrument. From the analysis of the data, the results show that service tax authorities have an effect on taxpayer compliance with t count (2,623) > t table (1,984), tax sanctions have an effect on taxpayer compliance with t count (2,987) > t table (1,984) and the application of e-filing effect on taxpayer compliance with t count (4.898) > t table (1.984). Simultaneously the results of the F test for service tax authorities, tax sanctions and the application of e-filing have an effect on taxpayer compliance with an F count (28.985) > F table 2.699).]]>
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