@thesis{thesis,
		author={AZIZAH  MAISITA},
		title ={“Pengaruh Sanksi Pajak Dan Kualitas Pelayanan Perpajakan Terhadap Kepatuhan Wajib Pajak KPP Pratama Karangpilang Surabaya”.},
		year={2021},
		url={http://eprints.ubhara.ac.id/1251/},
		abstract={One of the biggest sources of state revenue is tax revenue. Taxes generated by the government are used for national development both physical and non-physical development. The issue of tax compliance is an important issue throughout the world, both for developed countries and developing countries. Because if taxpayers do not comply, it will lead to the desire to take action to avoid, avoid, smuggle and neglect tax. This is one of the causes of the low tax revenue in Indonesia. This research was conducted to examine the effect of tax sanctions and the quality of taxation services against taxpayer compliance in Karangpilang Surabaya. This study analyzes the questionnaire from primary data derived from respondents' answers as many as 30 taxpayers. Testing the research variables using multiple regression analysis with SPSS version 24 with an error rate of 5%. The results showed that the effect of tax sanctions and the quality of tax services on taxpayer compliance has a positive and significant effect on taxpayer compliance partially. While testing together (simultaneously) affect tax compliance. This finding can add to the contribution of the DGT as an alternative method for increasing taxpayer compliance.}
		}