Abstract :
This study aims to determine the effect of tax authorities service quality and financial capability of taxpayers on individual taxpayer compliance registered at KPP Palembang. This kind of research is quantitative using primary data. The population in this study were individual taxpayers at Palembang. The sampling technique used was purposive sampling with 100 respondents. The data analysis technique used is multiple linear regression analysis. The results showed that the quality of tax service and financial capability of taxpayers had a positive effect on individual taxpayer compliance.
Keywords: Quality of tax authorities service, taxpayer financial capability, individual taxpayer compliance.