PENGARUH WHISTLEBLOWING SYSTEM, PELAYANAN FISKUS, MORALITAS PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Watampone) = THE EFFECT OF WHISTLEBLOWING SYSTEM, FISCAL SERVICE, TAX MORALITY ON SMALL AND MEDIUM ENTERPRISES (SMEs) TAXPAYERS COMPLIANCE ( Case Study at Pratama Tax Office of Watampone)

Abstratc. This study aims to analyze and determine the effect of whistleblowing system, fiscal service, and tax morality on small and medium enterprises (SMEs) taxpayers. The study is conducted at pratama tax office of Watampone for the period 2017-2019. A total of 58 samples are selected using the slovin formula sampling method. Sources of data in this study are primary data in the form of questionnaires distributed to small and medium enterprises (SMEs) taxpayers. The data analysis method used in this study is multiple regression. The results showed that whistleblowing system, fiscal service, and tax morality simultaneously have a significant effect on small and medium enterprises (SMEs) taxpayers compliance.
Keyword: whistleblowing system, fiscal service, tax morality, taxpayers compliance