FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DI KPP PRATAMA SURABAYA

Abstract

Taxpayer compliance is the main objective of the tax audit. From the results of the tax audit, it will be known the
level of taxpayer compliance Taxpayer compliance was seen as a very important part of state revenue. Several
factors could effect on taxpayer compliance among others on taxpayer awareness, tax knowledge, tax sanction
and accountability of public service. This research aimed to examine the effect of taxpayer awareness, tax
knowledge, tax sanction and accountability of public service on the Taxpayer compliance. Population of this
research used personal tax payers at KPP Pratama Gubeng Surabaya. The sample collection technique used
accidental sampling with 100 tax payers. The analysis technique used multiple linear regressions. The result of
this research showed that taxpayer awareness, tax knowledge, tax sanction and accountability of public service
gave positive effect on the taxpayer compliance. This result indicated that the higher level of the taxpayer
awareness, tax knowledge, sanction also provided service with more accountable increasing the taxpayers
compliance.
Keywords: taxpayer awreness, tax knowledge, taxation sanction and accountability of public service, taxpayer’s
compliance