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

Abstract

This researech aimed to examine the effect of socialization, taxpayers’ awareness, tax sanction on personal
taxpayers’ compliance. While, the population was all personal taxpayers at Pratama Tax Office Simokerto,
Surabaya. Moreover, the research was quantitative. Furthermore, the data collection technique used accidental
sampling. In line with, there 75 respondents as sample. Additionally, the instrument in data collection
technique used questionnaires. From the questionnaires, the data were collectied. In addition, the data analysis
technique used multiple linear regression with SPSS 26. The research result concluded tax sanction did not
affect personal taxpayers’ compliance. This happened as taxpayers assumed for its lowe administration tax and
criminal. Besides, for its lack of strickness and bigger sanction. As the result, some taxpayers were do some
violation. On the other hand, socialization had positive effect on personal taxpayers’ compliance. It meant, with
good socialization, taxpayers’ compliance would be increased. Likewise, taxpayers’ awareness had positive effect
on personal taxpayers’ compliance. This showed taxpayers who had higher awareness could understand the tax
properly. As consequence, it increased its compliance.
Keywords: socialization, taxpayers’ awereness, tax sanction, taxpayers’ compliance.