PENGARUH KESADARAN, MODERNISASI SISTEM ADMINISTRASI, KONDISI KEUANGAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This research aimed to examine the effect of taxpayers’ awareness, administration system modernization, financial conditions, and tax sanction on taxpayers’ compliance in paying billboard tax. The research was conducted at the Regional Financial and Tax Management Agency (BPKPD) Surabaya City with 101 respondents of all registered taxpayers and paying permanent and limited advertisement taxes which were taken using purposive sampling technique. This research is a quantitative study using primary data through a questionnaires. Furthermore, the data analysis technique used multiple linear regression with SPSS 25.The research result concluded that administration system modernization had a positive effect on taxpayers’ compliance in paying billboard tax. It was caused as the modernization eased the taxpayers. On the other hand, taxpayers’ awareness did not affect taxpayers’ compliance in paying billboard tax. This was caused since the taxpayers had not realized yet their participation in supporting local development by paying tax. Likewise, financial condition did not affect taxpayers’ compliance in paying billboard tax. It happened as taxpayers’ financial condition which were not good, made them not pay the tax. Similarly, tax sanction did not affect taxpayers’ compliance in paying billboard tax. This happened since there was no implementation of tax sanction.
Keywords: taxpayers’ awareness, administration system modernization, financial condition, tax sanction, taxpayers’ compliance in paying billboard tax