PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This study aimed to analyze the effect of taxpayers’ awareness and tax penalty on taxpayers’ compliance in
Pratama Tax Service Office, West Sidoarjo. The population of this study was Pratama Tax Service Office, West
Sidoarjo and it applied the accidental sampling for collecting the samples. They were also collected by applying
Slovin formula, so it collected 100 respondents. This study applied a quantitative method. Moreover, the study
collected data by applying questionnaires as the primary data. Furthermore, the analysis of this study applied the
multiple linear regression with SPSS (Statistical Product and Service Solution) 26 Program. The result concluded
the taxpayers’ awareness had a positive and significant effect on the taxpayers’ compliance. Based on the study it
also indicated that the higher awareness of the taxpayers’ was, the higher compliance of the taxpayers’ would have.
Similarly, the tax penalty had a positive and significant effect on the taxpayers’ compliance. It indicated that the
equitable tax penalty would improve the taxpayers’ compliance.