PENGARUH PENGETAHUAN PERPAJAKAN DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI MELALUI KESADARAN WAJIB PAJAK

Abstract

This study aims to examine the effect of knowledge of taxation and quality of tax services on individual taxpayer compliance through taxpayer awareness. This research is a survey research using explanatory research. The population in this study were all individual taxpayers in North Malang KPP with a total sample of 100 respondents. The method of collecting data in the form of a questionnaire method using a Likert scale with convenience sampling technique. The results showed that tax knowledge and service quality of tax authorities affect the awareness of taxpayers, the effect that occurs is positive and significant, or it can be interpreted the better the knowledge of tax and quality of service tax authorities, the more increasing tax compliance through taxpayer awareness. Knowledge of tax and service quality of tax authorities affect individual taxpayer compliance. Knowledge of tax and tax service quality influences taxpayer compliance through taxpayer awareness, the effect that occurs is positive and significant.