Pengaruh Kualitas Pelayanan Fiskus, Sanksi Perpajakan, Kepercayaan Wajib Pajak,Religiosity, Dan Tax Calculation Terhadap Kepatuhan Wajib Pajak Umkm Di Mojokerto

This research is aimed to determine the effect of service quality of tax officer, tax sanction, trust of taxpayer, religiosity, and tax calculation to taxpayer compliance.The research is a quantitative research type. The samples have been obtained by using purposive sampling method which the selection is based on the predetermined criterias. Based on the purposive sampling method which is gotten 95 samples of UMKM respondents listed as tax payer in Dinas Koperasi Mojokerto. The analysis method has been performed by using multiple linier regressions analysis and 23th version of SPSS program.The result of the research shows that service quality of tax officer, trust of taxpayer, and tax calculation give effect to the taxpayer compliance. Meanwhile, tax sanction and religiositydoes not give any effect to the taxpayer compliance. Keywords:Taxpayer Compliance, Service Quality Of Tax Officer, Tax Sanction, Trust Of Taxpayer, Religiosity, And Tax Calculatio