PENGARUH PENGETAHUAN PAJAK, KESADARAN WAJIB PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB

Abstract

This study aims to determine the effect of knowledge of taxation, awareness of taxpayers and tax sanctions on taxpayer compliance in the Pratama Surabaya Tax Service Office Simokerto. The population that will be used by researchers is personal taxpayers and corporate taxpayers registered at KPP Pratama Surabaya Simokerto. In sampling the existing population, researchers used the Accidental Sampling Technique, which is determining the number of samples based on taxpayers who accidentally met with researchers, if the taxpayer who happened to meet in accordance with the specified criteria would be used as a data source. In taking the sample, the researcher uses primary data or researchers directly in the field to collect data from taxpayers who come to KPP Pratama Surabaya Simokerto, using a questionnaire that will be distributed to taxpayers. The results of this study indicate that knowledge of taxation, awareness of taxpayers, and tax sanctions have a positive effect on taxpayer compliance at the Pratama Surabaya Service Center Simokerto.
Keywords : tax knowledge, tax awareness, tax sanctions, taxpayers compliance