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THE EFFECT OF AWARENESS, FISCUS SERVICES AND TAXATION KNOWLEDGE ON TAXPAYER COMPLIANCE AT MADYA MAKASSAR KPP

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Author: 
Ulfa Rabiyah, Anni Suryani, Abdul Karim
Country: 
Indonesia
Volume & Issue: 
Volume 3, Issue 1, January 2021
Page No: 
797-799
Abstract: 

This study aims to determine and partially analyze the effect of taxpayer awareness, fiscal service, and tax knowledge on taxpayer compliance at the Makassar intermediate tax office. The variables in this study are taxpayer awareness, fiscal service, tax knowledge, and taxpayer compliance. The data used in this study are primary data obtained from taxpayers through questionnaires and interviews and secondary data obtained from Madya Makassar KPP which is closely related to this research. The results showed that partially, taxpayer awareness has a positive and significant effect on taxpayer compliance, fiscus services have a positive and significant effect on taxpayer compliance and awareness has a positive and significant effect on taxpayer compliance at Madya Makassar KPP.