PENGARUH PENGETAHUAN, MODERNISASI PELAYANAN, DAN SANKSI PAJAK TERHADAP KEMAUAN MEMBAYAR PAJAK

Abstract

This research is meant to examine the influence of knowledge, service modernization, and tax sanctions to the willingness to pay taxes on the Tax Office (KPP) Pratama Surabaya Tegalsari. This research is used quantitative research method. The object of this researcg is tax payers of personal who ever listed at Tax Office (KPP) Pratama Surabaya Tegalsari. The sample is used 80 resondents. The data of this research has been obtained by issuing the questioner. The measurement scale of this research has been done by using Likert. The sample collection method has been done by using accidental sampling.e. sample collection based on accidental and ease of sampling to the Taxpayer who was in the place of sampling. The result of the issuing questionnaire to the respondents were processed by using multiple linear regression in SPSS version 20. The result of this research show that the taxation knowledge give significant influence to the willingness to pay taxes with coefficient regressions is 0,087 and the significance level is 0,296. The tax sanctions gives positive influence to the willingness to pay taxes with coefficient regressions is 0,143 and significance level is 0,008.
Keywords: Taxation knowlenge, servicemodernization, tax sanctions, the willingness to pay taxes.