PENGARUH KONDISI KEUANGAN, SANKSI PERPAJAKAN, KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

In spite of the increase of government tax revenue every year, there is no balance of tax ratio. Therefore, in order to increase the tax ratio, the government will increase the taxprayers’compliance. This research aimed to find out the financial condition, tax sanction, taxpayers’ awareness on the taxpayers’ compliance of Micro, Small, Medium-sized business which were listed on Surabaya Department of Cooperatives. The research was quantitative. While, the population was Micro, Small, Medium-sized business whice were listed on Surabaya Department of Cooperatives. Moveover, the data collection technique used simple random sampling, in which the sample was based on criteria given. In line with, there were 64 respondents who had already had Taxpayer Identification Number, as sample. Furthermore, the questinnaires which were used as instrument, distributed to the respondents. In addition, the data analysis technique used multiple linear regression with the scale of Likert 1-5. The research result conclude financial condition, tax sanction, and taxpayer’awareness had positive effect on the taxpayer’ compliance.
Keyword: financial, sanction, awareness, taxpayers’ compliance.