PENGARUH PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN FISKUS, DAN SANKSI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK

Abstract

This research aimed to examine the effect of tax knowledge, fiscal service quality, and tax sanction on taxpayers compliance (A case study of KPP Pratama Surabaya, Pabean Cantikan). While, the population was all taxpayers either personally or institutionally which were listed on KPP Pratama Surabaya, Pabean Cantikan. This research was quantitative. Meanwhile, the data collection technique used accidental sampling, in which respondents were chosen as the researcher met them accidentaly. Moreover, the respondents were considered suitable as the data sources. In line with, 104 questionnaires were given and directly answered by respondents and would be analyzed further. In line with, there were 100 respondents as sample. Furthermore, the data analysis technique used multiple linear regression with SPSS 25. This research result concluded tax knowledge had positive effect on the taxpayers compliance level. Likewise, service quality had positive effect on the taxpayers compliance level. In addition, tax sanction had positive effect also on the taxpayers compliance level.
Keywords: Tax knowledge, fiscal service quality, tax sanction, taxpayers compliance.