PENGARUH KUALITAS PELAYANAN PEMAHAMAN PERATURAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DAERAH DI KABUPATEN TOJO UNA-UNA

Abstract

The study aims to determine and analyze the influence of service quality, understanding of tax regulations, and tax penalties on the compliance of local taxpayers in Tojo Una-Una. Population consists of 646 taxpayers, and sample is 100 people. Data processed with program  statistical product and service solution (SPSS  18.0) with multiple linear regressions analysis. The results show that: 1) service quality, understanding of tax regulations, and tax penalties significantly influence the compliance of local taxpayers in Tojo Una-Una; 2) service quality insignificantly influences the compliance of local taxpayers in Tojo Una-Una; 3) understanding of tax regulations significantly influences the compliance of local taxpayers in Tojo Una-Una; 4) tax penalties significantly influence the compliance of local taxpayers in Tojo Una-Una.