FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP WILAYAH JAKARTA BARAT

The study aimed at examining the effect of understanding of taxpayers, taxes awareness, taxation sanctions, quality of service, moral obligations and tax rates on individual taxpayer compliance. The method used in this study is causality research method. The sampling technique used a simple random sampling method by distributing questionnaires. The sample used in this is 78 respondents that registered in West Jakarta Tax Office. The testing of this study uses multiple regression linear analysis through SPSS 25 program. The results of this study indicate tax awareness and quality of service has an influence on the compliance of individual taxpayers. While understanding of taxpayers, taxation sanctions, moral obligations and tax rates do not affect the compliance of individual taxpayers registered in West Jakarta Tax Office