PENGARUH PERSEPSI KEADILAN, KEMUDAHAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PP NO. 46 TAHUN 2013

Abstract

Government Regulation No.46 Year 2013 (PP.No. 46/2013) is form oftax reformby governmentas an effortto encourage voluntary tax compliance. PP.46/2013 published on 1 July2013. The Publishing of PP.No. 46/2013is intended toprovide convenience and simplification of taxation for the tax payer SMEs by setting the tax rate 1% on turn over or gross sales that do note xceed Rp.4,800,000,000.00 (four billion, eight hundred million) in the first taxable year. This research aimed to find out the effect of justice, ease, and taxpayers’ awareness perception on the taxpayers’ obedience in Surabaya. While, the population was some owners of Small Micro Medium enterprises in Surabaya. Moreover, there were 150 respondents of the owners of Small Micro Medium Enterprises in Surabaya, as sample. The research was quantitative. Furthemore, the instrument in data collection technique used questionnaires. Those questionnaires ware given directly to the respondents. In addition, the data analysis technique used multiple linear regression.The research’ result concluded justice perception and positive effect on the taxpayers’ obedience. Likewise, ease perception had positive effect on the taxpayers’ obedience. Similar to justice and ease perception, awareness perception had positive effect on the taxpayers’ obedience.
Keywords: taxpayers’ justice perception, taxpayers’ ease perception, taxpayers’ awareness perception, taxpayers’ obedien