THE INFLUENCE OF TAXPAYER AWARENESS, FISCAL SERVICE, AND TAX SANCTION ON TAXPAYER COMPLIANCE

Abstract

In 2015 until 2017, the level of tax compliance of individual taxpayers in KPP Cikarang Selatan has decreased significantly. This research aims to test and analyze the impact of taxpayer awareness, fiscal service, and tax sanction on taxpayer compliance. This research was conducted by survey method on individual taxpayer who conducted business activity and freelance in KPP Pratama Cikarang Selatan. Sampling was done by using convenience sampling. Data collection are used through questionnaires, and further data were analyze using multiple regression analysis. The result of this research is the taxpayer awareness, fiscal service, and tax sanction have positive and significant impact on taxpayer compliance. Variable fiscal service provides the greatest influence on taxpayer compliance. The influence value of independent variables used is in this research is 54.8%