PENGARUH TAX AMNESTY, PENGETAHUAN PERPAJAKAN, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

Tax revenue increases every year but it is not followed by the enhancement of tax ratio. It shows that tax
revenue has not optimal yet and there is tax potency which can be discovered by the government. One of the
problems which can obstruct optimum tax revenue is the taxpayer compliance. The purpose of this research is
meant to find out the influence of tax amnesty, tax knowledge, and tax authority service to the taxpayer
compliance. This research is causality quantitative. The population is taxpayer, either individual taxpayers or
corporate taxpayers which are listed in Kantor Pelayanan Pajak (KPP) Pratama Surabaya Tegalsari. The sample
has been determined by using accidental sampling i.e. the collection of information from the taxpayers which is
accidentally met by researcher. 88 respondents have been obtained as samples. The data has been collected by
issuing questionnaires and using likert scale 1 to 5. The data analysis technique has been done by using multiple
linear regressions and the SPSS program for windows. Based on the result of analysis, it shows that tax amnesty
and tax knowledge gives positive influence. Meanwhile, tax authority service does not give any influence to the
taxpayer compliance.
Keywords: Tax amnesty, taxation knowledge, tax authority service, obedience of tax payers.