PENGARUH PENGETAHUAN DAN PEMAHAMAN PERATURAN PERPAJAKAN, KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This research aimed to examine the effect of factors which affect personal taxpayers’ compliance of pratama tax service office, south Gresik. Those factors were tax knowledge and tax rules understanding, servis quality and tax sanction. The research was quantitative research. Moreover, the data collection technique used incidential sampling, in which the sample was based on certain criteria and reachable. In live with, there were 96 respondent of personal taxpayers who had business and freelance and were listed on pratama tax service office, south Gresik as the sample. Additionally, the instrument in data collection tecnique used slovin formula. In addition, the data analysis technique used multiple linear regression with SPSS (Statiscal Product and Service Solution). The research result concluded tax knowledge had positive effect on personal taxpayers’ compliance of pratamma Tax Office, South Gresik. Likewise, tax rule understanding had positive effect on personal taxpayers’ complience of Pratama Tax Service Office, South Gresik. Similarly both service quality and tax sanction had positive effect on personal taxplayers’ compliance of Pratama Tax Service Office, South Gresik.