FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PELAPORAN WAJIB PAJAK ORANG PRIBADI

Abstract

Tax is the major source of government financing and state development activities. One of the obstacles which can inhibit the optimal tax revenue is taxpayer compliance. This researchis aimed to examine the influence of service quality, tax sanction, tax compliance fee, and the implementation of e-filing to the reporting of individual taxpayer compliance at Kantor Pelayanan Pajak Pratama Surabaya Karangpilang. The population is all individual taxpayers which are registered at Kantor Pelayanan Pajak Pratama Surabaya Karangpilang. The research method has been carried out by using quantitative research method which is associative. The numbers of samples are 100 respondents in which these respondents have been determined by using accidental sampling. The data has been obtained by issuing questionnaires and the 1 to 5Likert’s scale. The data analysis technique has been conducted by using is multiple linear regression analysis. The result indicates that service quality, tax sanction, tax compliance fee, and the implementation of e-filing give positive influence to the reporting of individual taxpayer compliance.
Keywords: Service quality, tax sanction, tax compliance fees, the implementation of e-filing, the reporting of individual tax payer compliance.