The Impact of Tax Knowledge, Tax Services, and Tax Sanctions on Taxpayer Compliance in Paying Taxes.

Abstract

This study aims to analyze the factors that influence taxpayer compliance in paying taxes, namely tax knowledge, tax services, and tax sanctions. The research method used is a literature study by collecting data from related journals. The results of the study show that tax knowledge has a significant effect on individual taxpayer compliance, while taxpayer awareness has a negative effect on compliance. Tax sanctions are able to moderate the effect of e-commerce tax rates on individual taxpayer compliance