KEPATUHAN WAJIB PAJAK: KEADILAN DAN PENGETAHUANPAJAK KPPMALANG SELATAN

Abstract

The purpose of this study was to determine the effect of fairness and tax
knowledge on compliance of individual taxpayers in Malang. The analytical
method used in this study is multiple regression. Based on the results of the
analysis found evidence that simultaneously or partially justice and tax knowledge
affect the compliance of Individual Taxpayers in Malang. In order to improve
taxpayer compliance, the KPP Pratama office in Malang provides taxation
knowledge to the public through intensive, consistent and sustainable tax
education. In addition, it is necessary to increase the quantity and quality of tax
education counseling so that the public's tax knowledge increases and become
more aware and compliant in carrying out their tax obligations. In addition,
taxpayers to learn more and understand the regulations regarding taxation so that
they can improve their compliance as taxpayers