Pengaruh Sanksi Perpajakan Dan Sikap Fiskus Terhadap Kepatuhan Wajib Pajak Or…

ABSTRACT This research aims to examine the effect of tax sanctions and the attitude of the tax authorities on individual taxpayer compliance with the perception of the effectiveness of the taxation system as a moderating variable (empirical study of non-Employee OP taxpayers at KPP Pratama Senapelan Pekanbaru). Employees at KPP Pratama Senapelan Pekanbaru. The sampling technique used Conv…