Determinan Kepatuhan Wajib Pajak Dalam Melaksanakan Kewajiban Perpajakan

The purpose of this research is: to determine the factors that can affect taxpayer compliance in carrying out tax obligations as measured by internal and external factors of taxpayers, namely understanding tax regulations, moral obligations, tax socialization, fiscus services, and tax audits. The sample in this study was determined using purposive sampling technique. The sample to be taken is taxpayers of Kupang city and district who are registered at the Kupang Primary Tax Service Office by considering several criteria. The sample in this study amounted to 50 consisting of 30 city taxpayers and 20 district taxpayers. The results of this study indicate that understanding tax regulations and tax socialization has no effect on taxpayer compliance. While moral obligation, the quality of fiscal services and tax audits affect taxpayer compliance. This research can be a contribution in improving guidance, supervision and fiscal services in relation to the implementation of the fulfillment of tax obligations by taxpayers in accordance with applicable regulations.