Daftar Isi:
  • This study aims to analyze and determine the effect of service quality, utilization of tax information technology and understanding of taxation on individual taxpayer compliance in the Timor Tengah Selatan The population and sample in this study are individual taxpayers who are registered at KP2KP Timor Tengah Selatan and who report their Annual Tax Return using tax information technology. The sampling technique used was convenience sampling and distributed using google form so that it got 110 respondents. The data analysis technique uses multiple linear regression analysis techniques with SPSS 26 test equipment. The results of the study stated that the quality of tax services had no effect on taxpayer compliance, the use of tax information technology had no effect on taxpayer compliance and understanding of taxation had no effect on taxpayer compliance.