PENGARUH PEMAHAMAN PERATURAN, KESADARAN, SANKSI, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

Tax is primary contribution which have to be paid by public as the taxpayers. While, taxpayers compliance is
need mostly and becomes the center part which going to be maintained in order to achieve tax revenue optimally.
Therefore, this research aimed to find out the effect of tax rules understanding, taxpayers awareness, tax
sanction, and service quality on the taxpayers compliance of KPP Pratama, Gresik Utara. Moreover, the
population was all (80) taxpayers which were registered in KPP Pratama, Gresik Utara. Furthermore, the data
collection technique used accidental sampling, in which the sample was chosen accidentally. The research was
quantitative. Additionally, the data were primary with questionnaires as the instrument. In addition, the data
analysis technique used multiple linear regression. The research result concluded tax rules understanding, tax
sanction, and service quality had insignificant effect on the taxpayers compliance of KPP Pratama, Gresik utara.
On the other hand, taxpayers awareness had significant effect on the taxpayers compliance of KPP Pratama
Gresik Utara.
Keywords: understanding, awareness, service quiality, compliance