PENGARUH SOSIALISASI PERPAJAKAN, PENGETAHUAN PERPAJAKAN DAN PENERAPAN E FILLING TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

One of the factors which affect taxpayers’ compliance is tax socialization. This socialization can encourage taxpayers to have their rights and obligations. On the other hand, the effect of tax payers’ incompliance is the opportunity to do tax avoidance. Further, it will affect the country’s revenue. Therefore, this research aimed to examine the effect tax socialization, tax knowledge and implementation of e Filling on taxpayers comlpliance of Pratama Tax Service, Mulyorejo, Surabaya. While, the research was quantitative. Moreover, the population was taxpayers at Pratama Tax Service, Mulyorejo Surabaya. Furthemore, the data were primary which in form questionnaires. The questionnaires were distributed directly on respondents. Additionally, the data collection technique used purposive sampling, in which the sample was based on criteria given. In line with, there were 100 respondents of taxpayer as sample. In addition the data analysis technique used multiple linear regression. Meanwhile, the research result concluded, as follow (a) tax socialization had positive effect on taxpayers’ compliance of Pratama Tax Service, Mulyorejo, Surabaya, (b) tax knowledge had positive effect on taxpayers’ compliance of Pratama Tax Service, Mulyorejo, Surabaya, and (c) implementation of e-Filling had positive effect on taxpayers’ compliance of Pratama Tax Service, Mulyorejo, Surabaya.
Keywords: tax socialization, tax knowledge, implementation of e Filling, taxpayers comlpliance.