PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, KONSULTAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

Tax knowledge is everything which taxpayers need to know related to the tax system, its function, general rules, and tax procedures. While, taxpayer’s awareness is taxpayer’s will in paying tax without any force. Morever, tax consultant role is someone’s role in servicing taxpayers who fulfill their tax obligations and rights. This research aimed to examinethe effect of tax knowledge, taxpayes’s compliance, and tax consultant’s role on tax complience of KPP Pratama Wonocolo, Surabaya.This research was quantitative. Furthermore, the data were primary, which was taken by using questionnaires. Additionally, the data analysis technique used multiple linear regression with IBM SPSS 26. Meanwhile, the population was personal and institution taxpayers at KPP Pratama Wonocolo, Surabaya. In addition, the data collection technique used incidental sampling. In line with, there were 97 respondents as the sample. The research result concluded that tax knowledge had a positive effect on taxpayers compliance. On the other hand,both taxpayers’ awareness and tax consultant role did not affect taxpayers compliance.
Keyword: tax knowledge, taxpayers’ awareness, tax consultant’s role, taxpayers compliance