PENGARUH KESADARAN MEMBAYAR PAJAK, PEMAHAMAN TENTANG PERATURAN PERPAJAKAN DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris di KPP Pratama Ilir Timur Palembang)

This study aims to determine whether awareness of paying taxes, understanding of tax regulations and quality of service of tax authorities affect the compliance of Individual Taxpayers at KPP Pratama Ilir Timur Palembang. This type of research is quantitative. The population is 156,162 with a sample of 100 respondents using Non Probability Sampling. Data analysis techniques using instrument quality test, classic assumption test, multiple linear regression analysis, and hypothesis testing. The results of the study state that the awareness of paying taxes does not affect the compliance of the Individual Taxpayer at KPP Pratama Ilir Timur Palembang. While the variable understanding of tax regulations and service quality of tax authorities influences the compliance of Individual Taxpayers at KPP Pratama Ilir Timur Palembang. Keyword : Awareness of paying taxes, understanding of tax regulations, service quality of fiscus, Tax complianc