Electronic Theses and Dissertation

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ABSTRACT The purpose of this study is to determine the effect of tax awareness and service quality on trust, and its impact on taxpayer compliance. The sample used in this study is 204 respondents, namely all taxpayers in the city of Banda Aceh who has ever visited the tax office. The sampling technique utilized is accidental sampling. The study employs Multiple Linear Regression as an analytical method to determine the effect of the variables involved. The results indicate that Tax Awareness has a positive effect on Taxpayer Compliance. The results also find that the trust variable is not able to mediate the relationship between tax awareness and service quality on trust due to trust has no significantly effect on tax compliance. Keywords: Tax Awareness, Service Quality, Trust, Taxpayer Compliance.