FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DI MEDIASI KEMAUAN MEMBAYAR PAJAK

Abstract

This research aimed to analyze the effect of taxpayer awareness, service quality and taxation sanctions on the willingness to pay taxes, tax sanctions and willingness to pay taxes on taxpaper compliance and tax sanctions on taxpayer compliance with the willingness to pay taxes as an intervening variable. The data collection technique used accidental sampling. In line with, there were 111 individual taxpayers, as sample, registered at the Pratama Sukomanunggal Tax Office, Surabaya. While, the data was primary with questionnaire as the instrument. The research result concluded the taxpayers’ awareness and service quality had affected the willingness to pay taxes, while tax sanctions did not affected the willingness to pay taxes. On the other hand, the remaining 67% was influenced by other variables outside the model. Moreover, tax penalties and willingness to pay taxes affected taxpayers compliance. It could be shown by the R square of 47.8% which explained the tax sanction and willingness to pay taxes on taxpayer compliance. While, the remaining 52.2% was influenced by other variables outside the model. In brief, willingness to pay taxes did not have a mediating role in the relationship between tax sanctions on taxpayers compliance.
Keywords: taxpayers’ awareness, service quality, tax sanctions, willingness to pay tax, taxpayers’ compliance