PENGARUH KESADARAN, PENGETAHUAN PERPAJAKAN, SANKSI, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

The importance of tax awareness in building state becomes factor which determine the researcher do research. Therefore, this research aimed to analyze the effect of taxpayers' awareness, tax knowledge, tax sanction and fiscal service on personal taxpayers' compliance of KPP Pratama Surabaya, Wonocolo. The research was quantitative. Moreover, the data collection technique used incidental sampling with questionnaires as its instrument. Furthermore, the questionnaires would be distributed to 120 respondents of personal taxpayers who registered on KPP Pratama Surabaya, Wonocolo as sample. Additionally, the data analysis technique used multiple linear regression. The research result concluded taxpayers' awareness had positive and significant effect on personal taxpayers' compliance. Likewise, tax knowledge had positive and significant effect on personal taxpayers' compliance. Similarly, both tax sanction and fiscal service had positive and significant effect on personal taxpayers' compliance. All of those variables had less than 0.05 value which meant many taxpayers cared and obeyed in doing tax reporting. In addition, tax knowledge was the most affected variable on taxpayers' compliance with t. counted of 6.038.
Keywords : taxpayers' awareness, tax knowledge, tax sanction, fiscal service, taxpayers' Compliance