PENGARUH KESADARAN, SANKSI, PENGETAHUAN TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

State revenues from the tax sector are increasing every year, but are not matched by an increase in tax ratios. This encourages the government to make various efforts to increase the tax ratio, one of which is increasing taxpayer compliance. This research aims to determine the influence of awareness, sanction, knowledge on taxpayer compliance at Tax Office (KPP) Pratama Genteng Surabaya. The type of research used is quantitative causal. The population of this research are individual taxpayers registered at the Tax Office (KPP) Pratama Genteng Surabaya. The Sample is determined by the convinience sampling method, which is the collection of information from the taxpayers of individuals who happen to be encountered by researchers. The sample are 62 respondents. Data retrieval method used in this research is questionnaire by using likert scale 1 to 5 and data analysis that been used is multiple liniear regression analysis. The results of this research indicates that awareness does not influenced the taxpayer compliance, while sanctions and knowledge influenced the taxpayer compliance.
Keywords : Awareness, sanction, knowledge, taxpayer compliance