PENGARUH PEMAHAMAN, KESADARAN, MOTIVASI, EKONOMI, PENYULUHAN, PELAYANAN, PEMERIKSAAN DAN SP TERHADAP TINGKAT KEPATUHAN WP

  • Veny Septia Andini
  • Danny Wibowo
Keywords: tax understanding level, tax awareness

Abstract

Due to the essential of tax role awareness in nation development, the researcher is encouraged to conduct this kind of research. This research aimed to determine and analyse the effect tax understanding level, tax awareness, motivation, economic level, tax counselling, tax authorities, service of tax authorities, tax audit and sanctions on taxpayer compliance level. Moreover, the population was individual taxpayers who were registered on Pratama Tax Service Office, Wonocolo, Surabaya. The data collection technique used probability sampling, in which the sample occurred randomly chosen. Inline with, there were 100 respondents as a sample. Moreover, the data analysis technique used multiple linear regression. The research result concluded tax understanding level, tax awareness, motivation, service of tax authorities, tax audit and sanctions had a significant consequence of less than 0,05. On the other hand, the economic level and tax counselling had a significant result of more than 0,05. In brief, tax understanding level was the most influential factor on taxpayers compliance level with t value of 6.501.
Keywords: tax understanding level, tax awareness

Published
2021-03-03