Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Studi Kasus di KPP Pratama Boyolali

The purpose of this study is to analyze the effect of tax knowledge, taxpayer awareness, tax authority’s services, tax socialization and tax sanctions on taxpayer compliance. This research is a quantitative study using primary data obtained from a questionnaire. The population in this study was individual taxpayers at KPP Pratama Boyolali. The number of samples in this study was 96 taxpayers. The sampling technique used a convenience sampling approach. The analytical method used is multiple linear regression analysis. The results of this study indicate that tax knowledge, tax socialization and tax sanctions have a significant effect on individual taxpayer compliance at KPP Pratama Boyolali. Taxpayer awareness and tax authority’s services do not affect taxpayer compliance at KPP Pratama Boyolali. The coefficient of determination shows that the variability of taxpayer compliance variables can be explained by tax knowledge, taxpayer awareness, tax authority’s services, tax socialization and tax sanctions