The Effect of Implementation of Tax Sanctions on Private Tax Observation (Case Study in Dompu District)

The purpose of this study was to determine and analyze the effect of the implementation of tax sanctions on the level of compliance of individual taxpayers in Dompu Regency and to find out and analyze the quality of services to taxpayers in Dompu Regency. The type of research used is empirical legal research, the statutory approach method, the conceptual approach and the sociological approach. Based on the results of the study, the implementation of tax sanctions on the level of compliance of individual taxpayers in Dompu Regency that does not have a significant effect on the level of taxpayer compliance, this is indicated by the data in 2016 up to 2019 there was a decrease in the rate of tax revenue in Dompu Regency. services to taxpayers in Dompu Regency are run by the Dompu Tax Counseling and Consultation Service Office, which is in the medium category based on survey results from variable data and indicators according to public service standards and Ombudsman surveys.