ANALYSIS OF TAXPAYER BEHAVIOR AND FISCUS SERVICES IN IMPROVING PERSONAL TAXPAYER COMPLIANCE

Abstract

This study aims to analyze the effect of awareness of paying taxes, knowledge of tax regulations, and the service of the tax authorities on individual taxpayer compliance. The population used in this study are taxpayers who are registered at KPP Pratama Malang Utara. At the same time, the sample used in this research is purposive sampling. The sample for this study has the following criteria: a.) taxpayers registered at KPP Pratama Malang Utara. b.) individual tax with a single job as an employee. The results of this study indicate that the awareness of paying taxes and knowledge of tax regulations do not affect individual taxpayer compliance. In contrast, the tax service variable affects individual taxpayer compliance.