The Influence Perception of Taxpayers Knowledge, Tax Morale and Service of Tax Officials to Tax Compliance in Kantor Pelayanan Pajak Pratama Kota Palu (Case Study in Kantor Pelayanan Pajak Pratama Kota Palu)

Abstract

This research is conducted to determine how much influence the taxpayer knowledge, tax morale and quality of tax officer service, have on the compliance of taxpayers. This research also intends to analyze the factors that influence taxpayer compliance in Palu City. The usefulness of this research is expected to develop knowledge and to solve problems. This research is a quantitative research. The object of this study is an individual taxpayer who enrolls in Kantor Pelayanan Pajak (KPP), Pratama Palu. The sample is determined by purposive sampling method. Data were collected using primary methods obtained through questionnaires. Samples were collected through an online questionnaire of 49 respondents. This research is done through Structural Equation Model (SEM) with Partial Least Square (PLS) approach by WrapPLS 6.0 software. The results of this study indicate that the perception of tax knowledge, tax morale and quality of tax officer’s service gives a significant influence on the compliance of taxpayers in Tax Office (KPP) Pratama Palu. Meanwhile, the perception of tax knowledge has a positive effect on taxpayer compliance directly or indirectly, the tax morale affects taxpayers' trust in the government in handling tax money indirectly and has a positive influence on taxpayer compliance perceptions, and tax officer service is the most influential.