pengaruh kesadaran perpajakan, sanksi perpajakan, dan pelayanan fiskus terhadap tingkat kepatuhan wajib pajak orang pribadi (studi empiris wajib pajak orang pribadi pada wilayah tangerang selatan)

The purpose of this study was to examine the impact of the effect of the taxpayer awareness, tax penalties, and the service of tax authorities on tax compliance individual taxpayer. Dependent variabel of this research was tax compliance. Independent variabel of this research was taxpayer awareness, tax penalties, and the service of tax authorities. The study was conducted using a survey to provide the questionnaires to individual taxpayer who conduct business activities. The data used in this study was primary data. The population of this study were individual taxpayer who conduct business activities. The sample of this study were individual taxpayer who conduct business activities and is in South Tangerang area. There were 130 questionnaires distributed for this research, but only 112 questionnaires returned and 107 questionnaires used in this research using multiple linear regressions. The results of this research showed that tax penalties, and the service of tax authorities have a significant effect on tax compliance individual taxpayer, but the taxpayer awareness have no effect significantly on tax compliance individual taxpayer. On than partial research, simultaneous research showed that the taxpayer awareness, tax penalties, and the service of tax authorities have a significant effect on tax compliance individual taxpayer