Pajak rumah kos merupakan pajak yang dikategorikan ke dalam pajak hotel. Penerimaan pajak rumah kos di Kabupaten Bangkalan masih sangat rendah dilihat dari data Bapenda Kabupaten Bangkalan bahwa jumlah wajib pajak yang membayar pajak rumah kos hanya berkisar 30 wajib pajak. Kurangnya kesadaran masyarakat , maka perlu ditumbuhkan tingkat kepatuhan wajib pajak agar wajib pajak taat membayar pajak. Kepatuhan wajib pajak perlu diberikan pengetahuan tentang pajak, meningkatkan kualitas pelayanan, kewajiban moralnya, dan sanksi perpajakan. Tujuan penelitian ini untuk mengetahui pengaruh pengetahuan pajak, kualitas pelayanan, kewajiban moral, dan sanksi perpajakan terhadap kepatuhan wajib pajak. Populasi penelitian ini adalah 30 wajib pajak. Jenis data yang digunakan adalah data primer dengan mengisi kuesioner dan teknik analisa datanya menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel pengetahuan pajak, kualitas pelayanan, kewajiban moral, dan sanksi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak dalam membayar pajak rumah kos. Kata Kunci: Kepatuhan wajib pajak, pajak rumah kos, pengetahuan pajak, kualitas pelayanan, kewajiban moral, dan sanksi perpajakan.

Boarding house tax is a tax categorized into hotel tax. Tax receipts for boarding houses in Bangkalan Regency are still very low, as seen from the Bapenda data of Bangkalan Regency that the number of taxpayers who pay boarding house taxes is only around 30 taxpayers. Lack of public awareness, it is necessary to grow the level of tax compliance so that taxpayers obey pay taxes. Compliance with taxpayers needs to be given knowledge about taxes, improve service quality, moral obligations, and tax sanctions. The purpose of this study was to determine the effect of tax knowledge, service quality, moral obligations, and tax sanctions on taxpayer compliance. The population of this study is 30 taxpayers. The type of data used is primary data by filling out questionnaires and data analysis techniques using multiple linear regression analysis. The results showed that the variable knowledge of taxes, service quality, moral obligations, and tax sanctions did not affect taxpayer compliance in paying the tax on boarding houses. Keywords: Taxpayer compliance, boarding house tax, tax knowledge, service quality, moral obligations, and tax sanctions.

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