TAXPAYER COMPLIANCE INDEX BUSINESS FIELD BASED ON QUALITY OF TAXPAYER SERVICES, REGIONAL TAX REGULATIONS, LEVEL OF SATISFACTION AND ATTITUDE OF TAXPAYERS USE STRUCTURAL EQUATION MODELING

Compliance issues are important because simultaneous non-compliance will result in efforts to avoid taxes, such as tax evasion and tax avoidance, which results in reduced tax payments to the state treasury. Therefore, it is necessary to compile a taxpayer compliance index based on the business sector. The results showed that the Confirmatory Factor Analysis (CFA) approach, Structural Equation Modeling (SEM) that the taxpayer compliance model is a fit model, and indicators on taxpayer service quality, local tax regulations, taxpayer satisfaction levels, taxpayer attitudes and compliance taxpayer is valid convergently and discriminant and reliable. The biggest indicator of service quality of taxpayers is responsiveness, while local tax regulations are clarity of local tax regulations. The biggest satisfaction level of taxpayer indicators on expectations, the attitude of taxpayers on sanctions and fines and taxpayer compliance on tax reporting. Attitude Taxpayer, Taxpayer Satisfaction and quality of taxpayer services is a dominant factor in influencing taxpayer compliance. The Taxpayer Compliance index for the best business fields in a row are Parking, Advertising, Hotels, Restaurants, Entertainment, but in the area of restaurant and parking businesses, the quality of service for taxpayers does not affect Taxpayer Compliance.