PENGARUH KEWAJIBAN MORAL, LINGKUNGAN SOSIAL, RELIGIUSITAS, DAN KEPERCAYAAN PADA OTORITAS TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris pada Wajib Pajak Orang Pribadi di Wilayah KPP Pratama Madiun)

This study aims to analyze the effect of moral obligation, social
environment, religiosity, and trust in authorities on taxpayer compliance
(Empirical study on individual taxpayers in the KPP Pratama Madiun area). The
subjects in the study were Individual Taxpayers in the Madiun Region. This study
a sample of 178 respondents was selected using purposive sampling method. The
type of data used in this research is primary data, which is done by distributing
questionnaires. The analytical tool used is multiple regression analysis with the
SPSS program.
Based on the analysis that has been done, the results show that the
variables of moral obligation, social environment, religiosity, and trust in
authorities have a positive and significant effect on taxpayer compliance.