PENGARUH SOSIALISASI PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

Tax revenue becomes the country’s main source which contribute to its income. Therefore, this research aimed to examine the effect of tax socialization, taxpayers’ awareness, and tax sanction on the personal taxpayers’ compliance. While, the population was personal taxpayers who registered in Pratama Tax Service Office Wonocolo, Surabaya. The research was quantitative. Moreover, the data were primay with questionnaires as the instrument. Furthemore, the data collection technique used accidental sampling. In line with, there were 100 respondents as sample. In addition, the data analysis technique used multiple linier regression with SPSS 23. The research result concluded tax socialization, taxpayers’ awareness, and tax sanction had positive effect on the personal taxpayers’ compliance. In other words, the increase of tax socialization, taxpayers’ awareness, and tax sanction would determine the personal taxpayers’ compliance. This happened since Pratama Tax Service Office Wonocolo, Surabaya could make the knowledge base in giving the taxpayers’ understanding of their tax obligation.
Keywords: socialization, awareness, sanction, compliance.