PENGARUH PERUBAHAN TARIF, SANKSI PERPAJAKAN, ADMINISTRASI PERPAJAKAN, DAN KEMUDAHAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PASCA PERNERBITAN PP NOMOR 23 TAHUN 2018

Abstract

This research aimed to analyze the effect of rate changes, tax sanction, tax administration, and tax casiness after the publish of pp nomor 23 tahun 2018. This reasearch used quantitative. The sample of this research used the convenience sampling method. Furthermore, the data source of this research used a survey method with 100 distributed questionnaires to the taxpayers listed in umkm at kpp pratama gresik selatan in 2020. Besides, the analysis method of this research used statistical analysis calculation with spss software 16 version.The reasearch result showed that (1) rate changes had a positive effect on the obedience of taxpayers. Therefore it concluded that by a decrease of the rate of 0,5%, therefore, the taxpayers had provided a sense of justice and these were increasingly obedient in fulfilling tax ob;igations, (2) tax sanctions had a positive effect in the tax prayers. Therefore, the existence of tax obligations, (3) tax administration had a positive effect on the obedience of taxprayers. Calculation and tax payment become more simple and easier therefore it gave easiness to the taxpayers in fulfilling their tax obligation, (4) tax easiness had a positive effect on the obedience of taxpayers. The easiness in taxation given would increase the obedience of taxpayers in fulfilling their tax obligations.
Keywords: rate change, tax sanction, tax administration, tax easiness