PENGARUH PEMAHAMAN PERATURAN, EFEKTIFITAS SISTEM, KESADARAN, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI (Studi Pada KPP Pratama Malang Selatan)

This study aims to examine the effect of understanding tax laws, tax system effectiveness, awareness of paying taxes on personal taxpayer compliance. Sampling by purposive sampling. Data analysis techniques used descriptive statistics, validity and reliability tests, classical assumption test, and multiple regression analysis. The object of this study is an individual taxpayer registered in the Office of Tax Service Pratama Malang Selatan. The number of research samples is 100 respondents. The data used in this study is primary data with data collection through a questionnaire. The results of this study partially on each variable indicating that the understanding of tax laws, awareness of paying taxes and the quality of tax services affect the compliance of personal taxpayers while the variable effectiveness of the tax system does not affect the compliance of personal taxpayers