PENGARUH SOSIALISASI PAJAK, PENGETAHUAN PAJAK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Abstract

This research aimed to find out the effect of tax socialization, tax knowledge, tax sanction on personal taxpayers
obedience of Pratama Tax Service office Tegalsari, Surabaya. The population was personal taxpayers which were
listed on Pratama Tax Service office Tegalsari, Surabaya. While, the research was causal-comparative. Moreover,
the data were primary with questionnaires as the instrument. The questionnaires were distributed directly to the
respondents. Furthermore, the data collection technique used accidental sampling, in which the sample was chosen
accidentally as the research met and had the required criteria. In line with, there were 100 respondents of personal
taxpayers which were listed on Pratama Tax Service office Tegalsari, Surabaya; as sample. The research result
concluded tax socialization had positive effect on personal taxpayers’ obedience of Pratama Tax Service office
Tegalsari, Surabaya. Likewise, tax knowledge as well as tax sanction had positive effect on personal taxpayers’
obedience of Pratama Tax Service office Tegalsari, Surabaya.
Keywords: tax socialization, tax knowledge, tax sanction, personal taxpayers obedience