PENGARUH MORAL PAJAK DAN INSENTIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK : WAJIB PAJAK PRIBADI KPP PRATAMA SIDOARJO BARAT

The aim of thid research is to anlyze the influence of tax morale and tax incentives on personal taxpayer compliance. The method usen in this research is associative quantitative using SPSS softwareto test variables. The object of this research is persona taxpayers at KPP PRATAMA SIDOARJO BARAT. The resuts of this rserach show that tax morale has a significant effect o taxpayer compliance, while tac incentives have no significnt effect. High tax morale causes the level of taxpayer compliance, while the lack of notificationt of incentives and inappropriate conditions makes tax incentives insignificant.