PENGARUH PENGETAHUAN PAJAK, KESADARAN WAJIB PAJAK DAN KUALITAS PELAYANAN PAJAK PADA KEPATUHAN WAJIB PAJAK SARANG BURUNG WALET

This research aims to test or determine the influence of the level of taxpayer awareness, tax knowledge and quality of tax services on swallow's nest taxpayer compliance in Poalangkaraya City. The population in this study is swallow nest taxpayers in Palangkaraya City. The sample used was 60 swallow's nest taxpayers. Hypothesis testing uses the PLS (Partial Least Square) analysis tool via SmartPLS version 4.0 software. The results of this research show that (1) Tax knowledge influences taxpayer compliance (2) The influence of the level of tax awareness does not influence taxpayer compliance (3) The quality of tax services influences swallow's nest taxpayer compliance.