PENGARUH KEWAJIBAN MORAL, PEMAHAMAN PERATURAN PERPAJAKAN, KESADARAN MEMBAYAR PAJAK, KUALITAS PELAYANAN, PEMERIKSAAN PAJAK, KONDISI KEUANGAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN

This research aims to determine the influence of moral obligations, understanding of taxation regulations, awareness of paying taxes, quality of service, tax checks, financial conditions, and taxation sanctions on compliance of taxpayer bodies. The population in this study amounted to 94 business entities in the form of Commanditaire Vennootschap (CV) registered in the capital investment and integrated service of one door of central Lampung regency. Sampling in this study used simple random sampling and obtained 76 samples. The primary data used in this study was derived from the dissemination of a questionnaire to respondents. Then, the data is analyzed using multiple linear regression analyses. The results showed that moral obligations, understanding of taxation regulations, awareness of paying taxes, quality of service, tax checks, financial conditions, and the simultaneous taxation sanctions affect the compliance of taxpayers of the body. Partially, moral obligations positively affect the compliance of the body's taxpayer, while understanding taxation regulations, awareness of paying taxes, quality of service, tax checks, financial conditions, and taxation sanctions have no effect Taxpayer's compliance agency