Pengaruh Insentif Pajak, Kualitas Sumber Daya Manusia, dan Kepuasan Pelayanan Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kota Sidoarjo

The purpose of this study is to examine the effect of Tax Incentives, Quality of Human Resources and Service Satisfaction on Individual Taxpayer Compliance. The method of collecting data in this study ware using questionnaires that distributed via google form link. The number of respondents in this study were 33 respondents who had the criteria of having an income and having a Taxpayer Identification Number in Sidoarjo. The technique for analyzing data using Partial Least Square Structural Equation Modeling (PLS-SEM) with using the WarpPLS 7.0 statistical application. The results of this study explain that: 1) Tax Incentives affect Individual Taxpayer Compliance. 2) Quality of Human Resources affects Individual Taxpayer Compliance. 3) Service Satisfaction affect Individual Taxpayer Compliance