PENGARUH MOTIVASI, SOSIALISASI, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

The national development of a country requires a very large cost and the active role of the community to assist
the government in realizing this. This study aims to determine the effect of motivation, socialization, and tax
sanctions on tax compliance at the Simokerto Surabaya Primary Tax Service Office. The population in this
study are personal taxpayers and corporate taxpayers who have been registered at KPP Pratama Surabaya
Simokerto. In taking samples in existing populations, researchers use the Accidental Sampling Technique, which
is the determination of the number of samples which is based on anyone who accidentally meets in accordance
with the specified criteria will be used as a data source. The sampling technique used, researchers used primary
data in the form of questionnaires compiled with a six-point Likert scale or researchers plunged directly into the
field to collect data from taxpayers who came at KPP Pratama Surabaya Simokerto. The results of this study
indicate that the influence of motivation, socialization, and tax penalties have a positive effect on taxpayer
compliance at the Surabaya Simokerto Primary Service Center
Keywords: effect of motivation, socialization, tax sanction, taxpayers’ compliance