PENGARUH KUALITAS PELAYANAN, SANKSI PERPAJAKAN, BIAYABIAYA KEPATUHAN PAJAK DAN PENERAPAN E-FILING PADA KEPATUHAN WAJIB PAJAK ( Studi Kasus di Desa Sengguruh Kecamatan Kepanjen Kabupaten Malang)

ABSTRACTThe purpose of this study is to determine how much effect of service quality,tax penalties, tax compliance fees and application of e-filing to taxpayer complianceperiod 2018 in Desa Sengguruh, Kecamatan Kepanjen, Kabupaten Malang. The typeof research used in empirical study. This research uses purposive samplingtechnique.The selected sample results based on predetermined criteria are 100respondents registered at KPP Kepanjen. Data analysis using multiple linearanalysis method using SPSS program. Based on the result of the analysis show thatservice quality, tax penalties, tax compliance fees, and application of e- filing havepositive effect to taxpayer compliance.Keyword: Service quality, Tax Penalties, Tax Compliance Fees, and application ofE- Filin