ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus di KPP Pratama Malang Utara)

ABSTRACTTax is a source of state income that is used to finance all state activities and statedevelopment. Because it is very important to maintain and improve taxpayer compliance inpaying tax. In this study will be discussed several factors that affect taxpayer compliance is"Factors Affecting Personal Taxpayer Compliance "This study aims to determine the effect oftaxpayer awareness, service quality, tax sanctions and knowledge taxation both in persialand simultaneous compliance with individual taxpayers in KPP Pratama Malang Utara.Methods of collecting data using questionnaires measured by Likert scale. The analysismethod used is multiple linear regression analysis. In this research the quality of service andknowledge of taxation have a significant positive effect on taxpayer compliance while theawareness of taxpayers and tax sanctions do not affect taxpayer compliance. For the nextresearcher is expected to be able to add free variable and add research location for datamore evenly.Keywords: taxpayer awareness, service quality, tax sanction, tax knowledge, taxpayercomplianc