@thesis{thesis,
		author={Juliano  Wisnu Pratama},
		title ={Pengaruh Pemahaman Wajib Pajak, Kesadaran Pajak, Sanksi Pajak Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak (Studi Kasus Wajib Pajak Orang Pribadi Yang Terdaftar Di KPP Pratama Bojonegoro)},
		year={2023},
		url={http://eprints.perbanas.ac.id/10591/},
		abstract={Limited human resources also affect tax compliance. Human resources are not directly proportional to the increase in the number of taxpayers every year. This study aims to determine the effect of taxpayer understanding, tax awareness, tax sanctions and tax authorities on taxpayer compliance. This research is a quantitative research with a descriptive research type to test the research hypothesis. The research data collection technique was carried out by distributing questionnaires. The population in this study are individual taxpayers registered at KPP Pratama Bojonegoro.
The sampling technique used convenience sampling as many as 106 taxpayer respondents registered at KPP Pratama Bojonegoro. Data processing uses Partial Least Square Equation Modeling (PLS-SEM) with Warp-PLS 8.0 software. The results of this study indicate that taxpayer understanding and tax awareness have a positive and significant effect on individual taxpayer compliance. The variables of tax sanctions and tax authorities have no effect on individual taxpayer compliance.
Keywords: Taxpayer Compliance, Taxpayer Understanding, Tax Awareness, Tax Sanctions, Fiscal Services.}
		}