PENGARUH PEMAHAMAN, KESADARAN, PELAYANAN FISKUS, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada Kantor Pelayan Pajak Pratama Malang Selatan)

This study aimed to prove empirically that understanding of taxpayer, awareness of taxpayer, fiscal service and tax fine influence the adherence of individual taxpayer (WPOP). This study was associative research by using primary data that obtained from questionnaire. Data analysis used likert scale as calculation based on the question of respondents on questionnaire, then processed by using SPSS program to obtain the calculation to determine the influence of variables. The result of this study showed that partially, understanding of taxpayer, awareness of taxpayer, and tax fine had significant influence against the adherence of taxpayer. While variable of fiscal service did not influence the adherence of taxpayer. Simultaneously, four independent variables which were understanding of taxpayer, awareness of taxpayer, fiscal service and tax fine had significant influence against the adherence of taxpayer as much as 61.38% while the others were influenced by another independent variables