PENGARUH KESADARAN, KUALITAS PELAYANAN, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This research aimed to test and give descriptions related to awareness, service quality, and tax socialization on the obedience of personal taxpayers at Pratama Tax Service Office Mojokerto. This research used the quantitative. The sample of this research was taken with an accidental sampling method by questionnaire as the data collection media to obtain primary data with Likert scale 1-5 and the number of respondents was 100 feasible respondents for the sample test. The research data analysis method used multiple linear regressions was processed by software SPSS. The research result showed that the awareness, service quality and tax socialization positively affected the personal taxpayers' obedience listed on Pratama Tax Service Office Mojokerto. These were shown that the efforts of the government to provide the best quality and provide targeted socialization to the community that make the public understand and were more aware of complying with tax regulations would be able to increase taxpayer compliance.