The Effect of Moral Liability, Taxpayer Awareness and Service Quality on Personal Tax Compliance (A Case Study at One of the KPP Pratama Bandung)

Authors

  • Sendi Gusnandar Arnan

Abstract

This study aims to determine how the effect of moral obligation, taxpayer awareness and service
quality on individual taxpayer compliance. The method used in this research is descriptive analysis method
to process and analyze the data obtained and to draw research conclusions. Data obtained through the results
of a questionnaire to the taxpayer of one of the KPP Pratama in Bandung. The author uses linear regression
method, correlation coefficient, coefficient of determination and hypothesis testing using simultaneous F test
and partial t test. Based on this research, it is concluded that moral obligation, taxpayer awareness and
service quality affect individual taxpayer compliance.

Published

2020-10-15

Issue

Section

Articles