PENGARUH PERATURAN PERPAJAKAN, PENGETAHUAN, PEMAHAMAN, SERTA TINGKAT PENGHASILAN TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

Taxpayer compliance is one of the problems of the implementation of self-assessment system. Therefore, the
success of tax collection which has been running by using self-assessment system is determined by the
fluctuation level of taxpayer compliance. The purpose of this research is to determine the influence of tax
regulation, knowledge and comprehension, as well as income levels toward taxpayer compliance at Tax Office
Service (KPP) Pratama Surabaya Sawahan. This research is a quantitative causal research. The population is all
individual taxpayers who are registered at the Tax Office Service (KPP) Pratama Sawahan Surabaya. The
sample is determined by using purposive sampling method or non-random sample selection, in which the
information is obtained by certain consideration. The samples are 61 respondents. The data collection method has
been done by issuing questionnaires and the data analysis has been done by using multiple analysis. The result
of the research analysis indicates that tax regulation does not give any influence to the taxpayer compliance;
knowledge and comprehension gives influence to the taxpayer compliance, and the income level gives influence
to the taxpayer compliance.

Keywords: Tax regulation, knowledge, comprehension, income level, taxpayer compliance