PENGARUH PERATURAN PERPAJAKAN, WAJIB PAJAK, KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP WAJIB PAJAK

Abstract

This research aimed to examine the effect of independent variables, namely: 1) Tax regulation understanding, 2) Tax payers awareness, 3) Fiscal service quality, 4) Tax sanction on dependent variable, which is Tax payers compliance of personal tax payers at KPP Pratama Gubeng. The population was taken from personal tax payers which were already listed on Tax Service Office Pratama Gubeng, Surabaya. In this research, the sample was 100 personal tax payers. Moreover, the instrument used for this research was the Slovin formula. In addition, the data analysis technique used classical assumption test and multiple linear analysis with SPSS 16.0 program. The research result conclude the independent variables, namely: 1) Tax regulation understanding, 2) Tax payers awareness, 3) Fiscal service quality, 4) Tax sanction; that had significant effect on dependent variable with 81.7%. On the other hand, the rest percentage which is 18.3% (1-0.817) had been described by other factors which outside of this research.
Keywords : tax regulation understanding, tax payers awareness, fiscal service quality, tax payers compliance.