PENGARUH SANKSI PERPAJAKAN, KESADARAN DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Abstract

This research aimed to examine the effect of tax sanction, taxpayers’ awareness and tax amnesty on personal taxpayers’ compliance at Surabaya Pratama Tax Service office, Gubeng. The research was quantitative. While, the instrument in data collection technique used questionnaires. Meanwhile, the data collection technique used purposive sampling, in which the sample was based on criteria given. Moreover, there were 100 personal taxpayers who were listed on Surabaya Pratama Tax Service Office, Gubeng as sample. Furthermore, the data analysis technique used multiple linear regression with SPSS for windows. The research result concluded tax sanction, taxpayers’ awareness and tax amnesty had positive effect on personal taxpayers’ compliance. This was supported by the implementation of strict and consistent tax sanction. Additionally, it was due to better personal taxpayers’ awareness and also tax amnesty disclosure which could bring sti mulus to taxpayers. As the result, all of them increased personal taxpayers’ compliance at Surabaya Pratama Tax Service office, Gubeng.
Keywords: tax sanction, taxpayers’ awareness, tax amnesty, personal taxpayers’ compliance