AbstrakArtikel ini menjelaskan pengaruh kualitas pelayanan fiskus, sanksi administrasi, dan kesadaran Wajib Pajak terhadap kepatuhan pelaporan SPT Wajib Pajak orang pribadi di KPP Pratama Malang Utara. Dalam penelitian ini, metode yang digunakan peneliti yaitu penelitian kuantitatif. Teknik sampling yang digunakan oleh peneliti yaitu dengan menggunakan Slovin yang dilanjukan dengan penyebaran kuesioner. Penelitian ini menggunakan teknik analisis regresi linier berganda dalam pengajuan hipotesis. Hasil uji hipotesis penelitian ini menunjukkan bahwa kualitas pelayanan fiskus, sanksi administrasi, dan kesadaran Wajib Pajak berpengaruh signifikan secara parsial dan simultan terhadap kepatuhan pelaporan SPT WP. Dari hasil uji ini, peneliti memiliki interpretasi apabila untuk meningkakan kepatuhan pelaporan SPT Wajib Pajak, peneliti berharap KPP Pratama Malang Utara selalu memberikan kualitas pelayanan fiskus yang baik, sanksi administrasi yang tegas, serta penyuluhan supaya Wajib Pajak lebih sadar dalam pajak.Kata kunci: Kualitas pelayanan fisksus, sanksi administrasi, kesadaran WP, kepatuhan WP AbstractThis article describes the influence of the quality of fiscus services, administrative sanctions, and taxpayer awareness of compliance with the reporting of personal taxpayer tax returns in KPP Pratama Malang Utara. In this study, the method used by researchers is quantitative research. The sampling technique used by researchers is to use Slovin which is continued by the spread of questionnaires. The study used multiple linear regression analysis techniques in hypothesis submissions. The results of this study hypothesis test showed that the quality of fissure services, administrative sanctions, and taxpayer awareness had a significant partial and simultaneous effect on wp tax return reporting compliance. From the results of this test, researchers have an interpretation if to improve compliance with the reporting of Taxpayer Tax Returns, researchers hope that KPP Pratama Malang Utara always provides good quality fiscus services, strict administrative sanctions, and counseling so that taxpayers are more aware in taxes..Keywords: Quality of tax service, administrative sanctions, taxpayer awareness, taxpayer compliance
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