The Effect Of Moral Obligation, Quality Of Service, And Tax Sanctions On Taxpayer Compliance

Abstract

- Compliance in calculating and paying taxes owed, and compliance with payments that need to be socialized continuously to fulfill tax obligations in accordance with applicable rules and regulations . The moral obligation of the taxpayer means that the taxpayer is aware of his tax obligations and arises a feeling of responsibility and is voluntary to pay off his tax obligations. Good service quality from officers raises the intention of taxpayers to pay taxes and affects taxpayer compliance. Tax sanctions are a preventive tool so that taxpayers do not violate tax norms, so that taxpayers become more obedient to existing rules. The purpose of this study is to partially and simultaneously examine the effect of moral obligation, service quality, and tax sanctions on taxpayer compliance at the Pare- Pare Tax Service Office. The novelty of this study compared to previous research looks at internal factors (moral obligations) and external (quality of service and tax sanctions) that affect taxpayer compliance at the Pare Pare Tax Service Office. This research approach uses a quantitative approach. The data collection technique was carried out using a questionnaire method distributed through google form and the sample was determined by the Slovin formula so that the total respondents were 99. The data analysis technique used in this study was multiple linear regression analysis. The conclusion of the study shows: 1) moral obligation has a positive and significant effect on taxpayer compliance, 2) service quality has