PENGARUH SOSIALISASI PERPAJAKAN, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

Tax is a source of certain state revenue and income which has a bigger contribution. While, this research aimed to examine the effect of tax socialization, taxpayers’ awareness, and tax sanction on personal taxprayers’ compliance. The research was quantitative research. Moreover, the population was personal taxpayers’ who were listed on Surabaya Pratama Tax Service Office, Simokerto. Furthermore, the data collection technique used accidental sampling technique, in which the sample was taken accidentally at sample location. In line with, there were 40 respondents as the sample.As the data were primary, the instrument in data collection technique used questionnaires which were distributed to respondents. The questionnaires consited of statement lists that need to be answered by the personal taxpayers. Additionally, the data analysis technique used multiple linear regression. In addition, the research result concluded that tax socialization, taxpayers’ awareness, and tax sanction had a positive effect on personal taxpayers’ compliance at Surabaya Pratama Tax Service Office, Simokerto.
Keywords: tax socialization, taxpayers’ awareness, tax sanction, personal taxpayers’ compliance