PENGARUH KESADARAN WAJIB PAJAK, SOSIALISASI DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN

Abstract

This research aimed to find out : 1) effect of taxpayers’ awareness on income tax revenue at KPP Pratama Surabaya Sukomanunggal, 2) effect of tax socialization activity on income tax revenue at KPP Pratama Surabaya Sukomanunggal, and 3) effect of tax auditing on income tax revenue at KPP Pratama Surabaya Sukomanunggal. The research was descriptive-quantitative. While, the data were secondary which in form of numbers, score and statistic analysis. Moreover, the data were secondary which taken per month during 2015-2018. Furthermore, the data collection technique used non-probality sampling. Additionally, the data analysis technique used multiple linear regression with pre-requisite test namely normality multicollinearity, heteroscedasticity, and autocorrelation test. The research result concluded as follows : 1) taxpayers’ awareness had positive effect on income tax revenue, 2) tax socialization had positive effect on income tax revenue, 3) tax auditing had positive effect on income tax revenue. In brief, tax payers’ awarenes, tax socialization and tax auditing affected simultaneously on income tax revenue for about 37,3%. Meanwhile, the rest of 62,7% was affected by other factors outside the research.
Keywords: taxpayers’ awareness, tax socialization, tax auditing, income tax revenue