PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS, SANKSI PERPAJAKAN DAN MEKANISME PEMBAYARAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Wajib Pajak Badan yang Terdaftar di Kantor Pelayanan Pajak Madya Pekanbaru, Kantor Pelayanan Pajak Pratama Senapelan, Kantor Pelayanan Pajak Pratama Tampan dan Kantor Pelayanan Pajak Pratama Bangkinang)

Abstract

The purpose of this research is to analyze the effect of taxpayer awareness, quality of fiscal services, tax sanctions and tax payment mechanisms to the compliance of taxpayers. The sampel of research by 100 respondences who are as taxpayers listed in Tax Office Madya Pekanbaru, Tax Office Pratama Senapelan, Tax Office Pratama Tampan, and Tax Office Pratama Bangkinang. The method of sampling using accidental sampling. The data were analyzed to test the hypothesis using the multiple linier regression analysis approach with SPSS version 25.0. The results of the research showed that taxpayer awareness have significant 0,196 > 0,05, H1 have not effect, quality of fiscal services have significant 0,923 > 0,05, H2 not effect, tax sanctions have significant 0,019 < 0,05, H3 have a effect, tax payment mechanism have significant 0,000 < 0,05, H4 have a effect. Taxpayer awareness have not significant effect on taxpayer compliance. Quality of fiscal services have not significant effect on taxpayer compliance. Tax sanctions have significant effect on taxpayer compliance and Tax payment mechanisms have significant effect on taxpayer compliance. The result of determination coefficient Adjusted (R 2 ) shows that the overall ability of independent variables to influence the dependent variable is 60,8%. While the remaining 39,2% influenced by other variables not included in this study.

Keywords: taxpayer compliance, taxpayer awareness, quality of fiscal services, tax sanctions, and tax payment mechanisms