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

Abstract

Tax revenue becomes the largest country’s source of income, which can be used for its development and state
financing; in order to have well development and financing. This research aimed to examine whether there was
effect among the implementation of e-form, tax knowledge, and taxpayers’ awereness on taxpayers’ compliance
of KPP Pratama Pabean Cantikan, Surabaya. While, the data collection technique used incidental sampling, with
individual taxpayers who meet criteria. In line with, there were 80 respondents of individual taxpayers as sample.
Moreover, the research was correlation-quantitative. Furthermore, the data analysis technique used multiple
linear regressionanalysis, in which tested partially. The research result concluded the implementation of e- form
has positive effect on taxpayers’ compliance. It meant, the implementation had been well received by taxpayers in
reporting their taxes. Likewise, tax knowledge had positive effect on taxpayers compliance. This meant, the
taxpayers who were in KPP Pratama Pabean Cantikan, Surabaya had already very good understanding of some
basics of tax knowledge which occurred in Indonesia. Similarly, taxpayers’ awerness had positive effect on
taxpayers’ compliance. In other words, the higher the taxpayers’ awerness, the taxpayers’ compliance would also
increase.
Keywords: e-form implementation, tax knowledge, tax payers’ awerness,taxpayers’ compliance