Pengaruh Kesadaran Wajib Pajak dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Pada Wajib Pajak Orang Pribadi Di Kota Medan

Abstract

This study aims to determine whether Taxpayer Awareness and Fiscus Service Quality have a significant effect against Taxpayer Compliance in Individual Taxpayers in Medan.  The population in this study is the Individual Taxpayer in the City of Medan. The research sample in this study were 50 respondents with incidental sampling techniques. The results showed Taxpayer Awareness variable affect Taxpayer Compliance in Individual Taxpayers in Medan while Fiscus Service Quality did not affected Taxpayer Compliance in Individual Taxpayers in Medan. F test results show that the Taxpayer Awareness and Fiscus Service Quality variables affect Tax Taxpayer Compliance in Individual Taxpayers in Medan. The results of the coefficient of determination test show that the Taxpayer Compliance variable can be explained by the variables of Taxpayer Awareness and Fiscus Service Quality, while the remaining Taxpayer Compliance variables can be explained by other variables not examined in this study such as Tax Knwoledge, Tax Sanctions, Tax Socialization, Modern Tax Administration System, Corruption Knowledge, Taxpayer Counseling, Financial Condition of Taxpayers, and Tax Amensty.