Pengaruh Pemahaman Wajib Pajak, Sanksi Pajak Dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak

Taxpayers each year increase in number, but with the increase in the number of taxpayers still only level of compliance in paying taxes are not balanced. Taxpayer compliance becomes a problem or constraint in maximizing tax revenue. This study uses primary data obtained from respondents' answers to the questionnaires used in the study. The sample in this research are 100 taxpayers registered in Kanwil DJP South Sumatra and Bangka Belitung. The sampling technique using simple random sampling. Methods of data analysis using Descriptive Statistics, Data Quality Test, Classic Assumption Test, and hypothesis testing using Coefficient of Determination, F Test and Test t. The results showed that the understanding of Taxpayers, Tax Sanctions and Quality of Fiscal Services have a positive and significant influence on taxpayer compliance.

Keywords: Taxpayer Compliance, Taxpayer Understanding, Tax Sanctions and Quality of Fiscal Services.