PENGARUH KESADARAN, KUALITAS PELAYANAN FISKUS, SANKSI PERPAJAKAN, LINGKUNGAN TERHADAP KEPATUHAN

Abstract

This study aims on examining the influence of taxpayer awareness, the quality of tax authorities services, tax penalty, taxpayer environment towards tax compliantment in Dili. This study applies quantitative approach. The population of this study is thetaxpayer in Dili. The technique for collecting samples of this study is probability sampling which applies simple random sampling is members who are taken from the population randomly without paying attention for the strata of the population with 100 samples of taxpayers. This study applies questionnaire data is a data collection technique in which the respondent participant fills in a question or statement then after filling in completely returns to the reseacher. The method of this analysis is multiple linear regression with SPSS program. The result of this study shows the awareness of the taxpayers, the quality of tax authorities services, tax penalty, taxpayer environment affect the tax compliantment. It happens as the higher awareness of the taxpayers, the quality of tax authorities services, tax penalty, taxpayer environment which affect the tax compliantment.
Keywords: taxpayer awareness, the quality of tax authorities services, tax penalty, taxpayer environment