DAMPAK KEMAUAN MEMBAYAR PAJAK PADA PENGARUH SANKSI PAJAK, TINGKAT PENDIDIKAN, DAN PEMAHAMAN WAJIB PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK

Abstract

This research aimed to analyze the willingness of paying tax within the effect of tax sanction, level of education, and taxpayers’ understanding on the compliance of paying tax. The data were primary with questionnaires as the instrument in data collection technique. Furthermore, the population was personal taxpayers who were freelance at KPP Pratama Surabaya Sawahan. The data collection technique used purposive sampling with 100 respondents as the sample. Moreover, the data analysis technique used multiple linear regression and moderation regression with SPSS. The result concluded that 1) Tax sanction had an insignificant effect on taxpayers’ compliance within paying tax, 2) level of education had an insignificant effect on taxpayers’ compliance within paying tax, 3) taxpayers’ understanding had a significant effect on taxpayers’ compliance within paying tax, 4) the taxpayers’ willingness within paying tax could moderate and strengthen the effect of tax sanction on taxpayers’ compliance, 5) the taxpayers’ willingness within paying tax could moderate and weaken the effect of level of education on taxpayers’ compliance, and 6) the taxpayers’ willingness within paying tax could moderate and weaken the effect of taxpayers’ understanding on personal taxpayers’ compliance.