FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MEMENUHI KEWAJIBAN PERPAJAKAN

Abstract

Tax is one of the main funding sources in finance the state routine expenditure. Therefore, tax has important role to give an effect on the economy development since its development require main priority of improvement. This research focused on the tax regulations, modernization of the tax administration, taxation socialization system, and taxation sanction on taxpayer compliance in fulfilling tax obligations. This research used direct data from questionnaires. The population of this research used personal taxpayer which were listed in Pratama Tax Service Office Krembangan, Surabaya and the sample collection used convenience sampling method with the determined criteria. The amount of research sample were 110 tax payer and analyzed by application of Statistics Product and Service Solutions (SPSS) 20 version. The result of this research concluded that knowledge and understanding was related with tax regulations, modernization of tax administration; and that taxation sanction gave positive effect on the taxpayer compliance. Meanwhile, taxation socialization system did not have any effect on the taxpayer compliance.
Keywords: Knowledge and understanding related with tax regulations, modernization of tax administration, taxation socialization system, taxation sanction, taxpayer compliance.