PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN, PELAYANAN FISKUS TERHADAP KEPATUHAN DAN PENERIMAAN PAJAK

Abstract

The research aimed to examine and analyze the effect of tax payers awareness, tax sancyion, fiscal service on the tax payers compliance and tax receipt. While, the population was institution and personal tax prayer which were listed on KPP Krembangan Surabaya at Indrapura Number 5 (GKN1). This research was quantitative and the data used primary. Moreover, the data collection technique used incidental sampling with questionnaire as the instrument. In addition, the data analysis technique used multi linear regression. The research result concluded the tax payers awareness, sanction, and fiscal service had positive and significant effect on the tax payers compliance and tax receipt. Therefore, the tax payers compliance of tax regulations and tax revenues will increase due to the increasing awareness of tax payers on the importance of taxes for a country, the more rigorous on tax sanction, and the existence of good and correct quality from the fiscal service.
Keywords: tax payers awareness, tax sanction, fiscal service, tax payers compliance, tax receipt.