PENGARUH SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK, PENGETAHUAN PAJAK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Abstract

This research aimed to examine the effect of the self assessment system, tax auditing, tax knowledge, and tax
sanctions on personal taxpayers’ compliance.The taxpayers were the ones listed at Surabaya Tax Service Office,
Sawahan. The research was quantitative. The data collection technique used accidental sampling. The sample were
100 personal taxpayers who were listed on Surabaya Tax Service Office, Sawahan. Moreover, the data analysis
technique usedmultiple linear regression. The research result concluded that the self assessment system affected
personal taxpayers’ compliance as the higher the self assessment system was, the easier the taxpayers would be in
receiving the tax rules and fulfilling tax obligations. On the other hand, tax auditing did not affect personal
taxpayers’ compliance as it did not give a lesson and fulfill tax obligation. Likewise, taxknowledge did not affect
personal taxpayers’ compliance asit didnot give detailedunderstanding of tax knowledge. Similarly, tax sanctions
did not affect personal taxpayers’ compliance as people were less aware of the importance of tax for the country’s
development. So that it affected the compliance which did not increase.