PENGARUH SOSIALISASI PERPAJAKAN, PELAYANAN FISKUS DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This study aims to analyze the impact of the tax socialization, the tax authorities services and the tax penalty to the individual tax compliance of the people who has business activities and freelances. The tax liability has been registered on KPP Pratama Surabaya Sukomanunggal. The number of Assessable from year to year is more increased. But the number of increased assessable wasn’t able to comparing with obedience of assessable on tax paying. Obedience problem is become obstruction to maximal the tax receiving. The type of this study is quantitative research. The samples are collected by applying the convenience sampling, the technique which collects the appropriate and the reachable samples. The respondends of this study are 96, which are decided by applying slovin formula. The method of this study is multiple linear regression with SPSS program. The result shows that the tax socialization, the tax authorities services, and the tax penalty give positive impact to the individual tax compliance of the people who has business activities and freelances which are registered on KPP Pratama Surabaya Sukomanunggal.
Keyword: socialization, authorities services, penalty, compliance