Daftar Isi:
  • This study aims at testing the effect of tax penalty, revenue officers’ service on tax issue, and taxation knowledge toward taxpayers compliance. Test method applied in this study is double linear regression. Object of the study is individual taxpayers with minimum education of senior high school. Data used in this study is primary data in the form of questionnaire.Result of the study shows that (1) tax penalty did not have significant effect towards taxpayers compliance, (2) revenue officers’ service on tax issues had positive significance toward taxpayers compliance, (3) tax knowledge had positive significance toward taxpayers compliance.