PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN, DAN SANKSI PAJAK TERHADAP KEMAUAN MEMBAYAR PAJAK

Abstract

Goverment can use tax revenue in order to spend its country expenditure. While, as the annual tax revenue increases, the country’s ability in spending its development is higher also. In country, the lower its annual tax revenue, the lower the country’s ability is. Therefore, this research aimed to examine the effect of tax knowledge, taxpayers’ awareness, and its sanction on their willingness in paying the tax. The population was taxpayers of KPP Pratama Surabaya Mulyorejo. Moreover, the data collection technique used accidental sampling. In the line withe, there were 100 respondents. Futhermore, the data were secondary which in the form of questionnaires. In addition, the data analysis technique used multiple linear regression. The research result, from proper model test, concluded it was property used for the next research. Meanwhile, from t-test, it concluded as follows: (1) tas knowledge had positive effect on the willingness in paying the tax, (2) taxpayers’ awareness had positive effect on the willingness in paying the tax, (3) tax sanction had positive effect on the willingness in the paying tax.
Keywords: tax knowledge, tax payers’ awareness, tax sanction, willingness in paying the tax