PENGARUH PEMAHAMAN PAJAK, PENGETAHUAN PAJAK, KUALITAS PELAYANAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Abstract

This research aimed to find out the effect of tax understanding, knowledge, quality service, and sanction on personal tax compliance. While, the population was in Tax Service Office Pratama, Simokerto. The research was quantitative. Moreover, the data collection technique used purposive sampling with 100 personal tax payers which were listed on KPP Pratama, Simokerto with Slovin formula as its instrument. In addition, the data analysis technique used multiple linear regression.The research result concluded the tax understanding and knowledge had positive effect on the personal tax compliance. It happened since the higher the tax understanding and knowledge, the easier the tax payers to understand the rule and fulfill its tax obligation. The tax service quality did not affect on the personal tax payers compliance. It happened as the service quality did not guarantee the tax payers, regulary, to pay taxes. Likewise, the tax sanction did not affect on the personal tax payers compliance. It happened because there was lack of society awareness with the importance of tax in continuing country development. Therefore, at this point, it did not affect on the tax payers compliance.
Keywords: Tax Understanding, Tax Knowledge, Tax Service Quality, Tax Sanction, Tax Payers Compliance