PENGARUH SISTEM PEMUNGUTAN, KONDISI KEUANGAN, TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK REKLAME

Abstract

The research to find out effect of votingsystem, financial, condition, and tax tariff on commercial taxpayers’ obedience of business people in Surabaya. While, the research was quantitative. Moreover, the population was taxpayers’ who had business in Surabaya. Moreover, the data collection technique used random sampling with questionnaires as the instrument. The questionnaires were distributed to respondent. Furthermore, the data analysis technique used validity test, reabilitytest, classicalassumption test (multicolinearity, heteroscedasticity, and normality), multiple linear regression, dtermination coefficient test, and hypothesis test. Besides, it was also supported wits SPSS (Statistical Product and Service Solution) 25.The research result conclueded as follows: 1) Voting system had positive and significant effect on commercial taxpayers’obedience of business people in Surabaya, 2) Financial condition had positive and significant effect on commercial taxpayers’ obedience of business people in Surabaya, Tax tariff had positive and significant effect on commercial taxpayers’ obedience of business people in Surabaya. Taxpayers must be able to comply with, understand the method of the collection system as well taxpayers must continue to pay taxes regardless of the financialcondotion according to the applicable tax rates and need to provide socialization regarding the applicable tac rates.
Keywords: voting system, financial condition, tax tarif, taxpayers’ compliance