PENGARUH PENGETAHUAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS DAN TINGKAT PENDAPATAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (Study Empiris Pada Wajib Pajak KPP Pratama Batu)

This study aims at testing the effect of tax knowledge, revenue officers’ service on tax issues and income level toward tax compliance of taxpayers for property tax at KPP Pratama Batu. Data in this study was obtained through questionnaire(primary). Statistic method used was the double linear regression analysis. Sample of this study was obtained by using Incodental Sampling method. Result of the study showed that tax knowledge partially had significantly positive effect towards tax compliance, the revenue officers’s service on tax issu had significantly positive effect towards tax compliance while income level did not have any significant effect towards tax compliance while all variables simultaneously had significant effect towards tax compliance