PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, SANKSI DAN PEMAHAMAN PERPAJAKAN TERHADAP WAJIB PAJAK

Abstract

The research aimed to examine the effect of taxpayers’ awareness, fiscal service quality, tax sanction, and tax understanding on taxpayers’ compliance of KPP Pratama Sukomanunggal, Surabaya. The population was taxpayers at KPP Pratama Surabaya Sukomanunggal. While, the data collection technique used simple random sampling, in which taken randomly and every element had equal chance to be sample. Moreover, the sample was by Slovin formula. In line with, there were 100 respondents as sample. Furthermore, the research was quantitative. Additionally, the instrument used questionnaires. The queestionnaires were distributed to respondents. Whereas, the data were primary. In addition, the data analysis technique used multiple linear regression with SPSS (Statistical Product and Services Solutions). The research result concluded taxpayers’ awareness had positive effect on taxpayers’ compliance of KPP Pratama Sukomanunggal, Surabaya. Likewise, fiscal service quality had positive effect on taxpayers’ compliance of KPP Pratama Sukomanunggal, Surabaya. Similarly, tax sanction as well as tax understanding had positive effect on taxpayers’ compliance of KPP Pratama Sukomanunggal, Surabaya.
Keywords: awareness, quality, sanction, understanding, compliance