PENGARUH KESADARAN, PENGETAHUAN PERPAJAKAN, KETEGASAN SANKSI, TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

One of the largest state revenues that is often used as the main income is tax. This research aimed to test the
influence of tax payer awareness, tax knowledge, firmness of tax sanctions and tax amnesty on taxpayer
compliance. The type of research used quantitative inquiry. The population used in this research were taxpayers
for both individual and corporate taxpayers who are registered at Pratama Tax Service Office (KPP) Surabaya
Tegalsari. The samples were taken with accidental sampling method and obtained 80 respondents. The data
sources were primary data in the form of questionnaires which were directly distributed of taxpayers. The data
analysis technique applied multiple linear regression using SPSS version 20. The results showed that (1)
taxpayer awareness has an influence to the taxpayer compliance; (2) taxation knowledge has an influence to the
taxpayer compliance; (3) firmness of tax sanctions has an influence to the taxpayer compliance; (4) tax amnesty
has an influence to the taxpayer compliance.
Keywords: compliance, awareness, knowledge, firmness of tax sanction, tax amnesty