PENGARUH KUALITAS PELAYANAN PAJAK, PEMAHAMAN PERATURAN PERPAJAKAN SERTA SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Pada Kantor Pajak KPP Pratama Kota Banda Aceh)

This study aims to empirically explore the effect of the quality of tax services, the understanding of taxation regulations, and tax sanctions on the taxpayer compliance in the area of Tax Service Office of Pratama in the city of Banda Aceh. The data of the study were gathered from 100 taxpayers who were selected using the purposive sampling technique and then analyzed using themultiple linear regression technique. The study found that the quality of tax service, understanding taxation regulations and tax sanctions simultaneously affected significantly the taxpayer compliance. Viewed partially, the quality of tax service and tax sanction have no effect on taxpayer compliance, while the understanding of tax regulation has a significant effect on taxpayer compliance in in the area of Tax Service Office of Pratama in the city of Banda Aceh.Keywords: Tax, Service Quality, Regulatory Understanding, Sanctions, ComplianceAbstrakPenelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan pajak, pemahaman peraturan perpajakan serta sanksi perpajakan baik secara simultan maupun secara parsial terhadap kepatuhan wajib pajak di area KPP Pratama Kota Banda Aceh. Metode analisis data yang digunakan adalah regresi linear berganda. Analisis data diawali dengan dilakukannya uji validitas data, uji reliabilitas data, uji multikolinearitas, uji heterokedastisitas uji normalitas dan ujihipotesis. Hasil penelitian menunjukkan kualitas pelayanan pajak, pemahaman peraturan perpajakan serta sanksi perpajakan secara simultan berpengaruh terhadap kepatuhan wajib pajak. Dilihat secara parsial, kualitas pelayanan pajak dan sanksi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak akan tetapi pemahaman peraturan perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak di area KPP pratama Kota Banda Aceh.Kata Kunci: