Pengaruh Tingkat Pemahaman Pajak, Pelayanan Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Penghasilan (PPh) Orang Pribadi

This study aims to determine the effect of (1). The level of tax understanding, (2). Tax services and (3). Tax sanctions on the compliance of individual income tax payers (PPh) in Cariu sub-district. The population in this study is the Cariu community who already have a Taxpayer Identification Number. The sampling method in this study used Accidental Sampling. The results of this study indicate that: (1). H1 : The level of tax understanding has a positive effect on the compliance of individual income tax payers (PPh) with tcount > ttable which is 3.168 > 1.985 (significance 0.002 <0.05). (2). H2: Tax services have a positive effect on individual income tax compliance with tcount > ttable, namely 1.803 > 1.661 (significance 0.075 < 0.10). (3). H3: Tax sanctions have a positive effect on individual income tax compliance with tcount > ttable, namely 3.484 > 2.628 (significance 0.001 < 0.01).