PENGARUH KESADARAN WAJIB PAJAK, PEMAHAMAN PERATURAN PERPAJAKAN, KUALITAS PELAYANAN PERPAJAKAN DAN LOVE OF MONEY TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA SUKABUMI (STUDI PADA SEKTOR UMKM DI SUKABUMI)

Research on taxpayer compliance in the MSME sector is very important given this sector's contribution to national tax revenue and the regional economy. Focusing on factors that influence individual tax compliance is expected to provide strategic insights for improving the effectiveness of taxation policies. This study aims to determine the influence of taxpayer awareness, knowledge of tax regulations, quality of tax services, and love of money on the tax compliance of individual taxpayers in the MSME sector at the Sukabumi Tax Office. The research method applied is quantitative with data collection using questionnaires collected from 100 individual taxpayers in the MSME sector. Data analysis was performed using IBM SPSS version 25 by conducting validity, reliability, classical assumption, multiple linear regression, and partial and simultaneous hypothesis tests. According to the research results, partially, only understanding of tax regulations had a positive and significant effect on taxpayer compliance, while taxpayer awareness, quality of tax services, and love of money did not have a significant individual effect. However, simultaneously, all four variables had a significant effect on taxpayer compliance. These findings emphasize the importance of improving understanding of tax regulations as the main starting point for increasing compliance, while other factors need to be considered in a more complex context of interaction. This study makes a meaningful contribution to the development of strategies to increase tax compliance, particularly in the MSME sector in Sukabumi.
Keywords: Taxpayer Awareness, Knowledge of Tax Regulations, Quality of Tax Services, Love of Money, Taxpayer Compliance, MSMEs, KPP Pratama Sukabumi.