Pengaruh Kualitas Pelayanan Pajak, Kesadaran Wajib Pajak, dan Sanksi terhadap Keputusan Wajib Pajak Orang Pribadi
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Key Points
Taxpayer compliance significantly improves with better tax service quality, awareness, and effective sanctions, highlighting key factors for improvement.
The analysis shows a 33.1% variation in compliance levels due to the studied factors, emphasizing the relevance of education and service quality.
Using a quantitative approach, the research collected data from 100 respondents through questionnaires, analyzed via multiple linear regression.
The findings suggest that tailored policies are essential for enhancing taxpayer compliance based on local socio-economic conditions.
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Implication
Quantitative analysis reveals positive impact of tax service quality and taxpayer awareness on compliance in KPP Pratama Majalaya.