ANALISIS PENGARUH SANKSI PAJAK DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Abstract

Taxpayer compliance is the fulfillment of obligations undertaken by the taxation
of taxpayers in order to contribute to the country's development is expected in its
fulfillment is done on a voluntary basis. The tax is very important for Indonesia because
of the country's development of tax income for the largest contributing country.
The current tax receipts for the State. One of the obstacles that can inhibit the
effectiveness of tax collection is a taxpayer compliance ( tax compliance).
This study aimed to test whether the influence of Tax Sanctions against a private Person
Taxpayer Compliance and service quality Fiskus influence against a Person Taxpayer
Compliance. This research using a sample on the KPP Pratama Bekasi South in the 2012-
2016 sample uses probalility. The research method used is the quantitative methods with
multiple regression analysis techniques and using
the SPSS statistical test tool version 20.0.
The results of this research show that the positive effect of significant tax penalties against
private persons the taxpayer compliance. Quality of service significantly influential fiskus
against taxpayer compliance people person