PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN KUALITATAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK

This study aims to analyze the effect of tax knowledge, taxpayer awareness, and service quality on the level of taxpayer compliance at KPP Pratama Wates, Yogyakarta. The research method used is quantitative with statistical analysis of the effect test using the SPSS program. The research population consisted of all individual taxpayers registered in 2024, and the sample was taken using the Cochran formula. Primary data was collected through a questionnaire using a Likert scale. The questionnaire distributed was 100 questionnaires, but only 88 questionnaires were successfully processed. The results showed that tax knowledge, taxpayer awareness, and service quality simultaneously affect taxpayer compliance. However, taxation knowledge has no partial effect, while taxpayer awareness and service quality are proven to have a partial effect on the level of taxpayer compliance.