PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, DAN SANKSI DENDA TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA PADANG

Abstract

This study aimed to examine the effect of awarenesstax payers, quality of service, and sanction againts anindividual tax payers of compliance. The type of data in this study is primary data taken from the results of the questionnaire. Sample is taken using a convenience sampling method. The sample amounted 94 respondents from individual tax payers who have a casual employees in the city of Padang. The method of analysis in this study using multiple regression.

            The result of this study indicate that awareness of tax payers and quality of service have no effect toward tax compliance. While the sanction effect toward tax compliance.

Keywords:  compliance, awareness, quality of service, and sanction