FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KEPATUHAN WAJIB ORANG PRIBADI (Studi Pada Kantor Pelayanan Pajak Pratama Surabaya Gubeng)

Abstract

This research aimed to examine some factors which affected personal taxpayers’ compliance at Pratama Tax Service Office, Surabaya Gubeng. Those factors were implementation of e-registration system, e-filling, e-billing, tax knowledge, taxpayers’ awareness, fiscal service quality and tax sanction. The research was quantitative. Moreover, the data collection technique used incidental sampling. In line with, there were 200 respondents of personal taxpayers at Pratama Tax Service Office, Surabaya Gubeng as sample. Furthermore, the data were primary in the form of questionnaires which were distributed to respondents. Additionally, the data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solution). The research result concluded that implementation of e-registration system, e-filling, e-billing, tax knowledge, taxpayers’ awareness, fiscal service quality and tax sanction had positive effect on personal taxpayers’ compliance at Pratama Tax Service Office, Surabaya Gubeng. This could be seen from the significance level of each independent variable which was less than a=5%.
Keyword: implementation of e-system, tax knowledge, taxpayers’ awareness, fiscal service quality, tax sanction