PENGARUH SOSIALISASI, PENGETAHUAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Abstract

This research aimed to examine the effects which influenced personal taxpayers’ compliance, a study at KPP Pratama Surabaya Gubeng. The factors consisted of 3 variables, namely tax socialization, tax knowledge, and tax sanction. The population was personal taxpayers who were listed on KPP Pratama Surabaya Gubeng. The research was quantitative. Moreover, the data collection technique used incidental sampling, with the Slovin formula as the sampling technique. In line with that, the data sources consisted of 100 respondents as the sample. Furthermore, the data were primary, in form of questionnaires and which were distributed to the respondents. The data analysis technique used multiple linear regression with SPSS 25. The result concluded that tax socialization, tax knowledge, and tax sanction had a positive effect on personal taxpayers’ compliance at KPP Pratama Surabaya Gubeng. The higher the tax socialization, tax knowledge, and tax sanction, the higher the personal taxpayers’ compliance at KPP Pratama Surabaya Gubeng would be.