PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, PELAYANAN FISKUS, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PEMERINTAH KOTA BALIKPAPAN TAHUN 2022

Abstract

The purpose of this study was to examine the effect of taxpayer knowledge, taxpayer awareness, tax authorities and tax sanctions on individual taxpayer compliance at the Balikpapan City Government office in 2022. The independent variables consist of 4 (four) variables, namely taxpayer knowledge, awareness taxpayers, tax authorities and tax sanctions. The dependent variable consists of 1 (one) variable, namely taxpayer compliance. This type of research is quantitative research using a questionnaire. The population is individuals who work in the Balikpapan City government office. The method of determining the sample used a purposive sampling technique with a total of 147 (one hundred and forty seven) people. Data processing was carried out using SPSS Version 21. The results obtained from this study are that Taxpayer Knowledge has no effect on Taxpayer Compliance, Taxpayer Awareness has no effect on Taxpayer Compliance, and Fiscal Services have no effect on Taxpayer Compliance, while Tax Sanctions have an effect on Compliance of individual taxpayers at the Balikpapan City Government office.