FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PAJAK HIBURAN DI KOTA SURABAYA

Abstract

This research aimed to examine and analyze the effect of taxpayers’ morale, service quality and tax sanction on entertainment taxpayers’ compliance in Surabaya. While, independent variables was taxpayers’ morale, service quality, and tax sanction. Meanwhike, the dependent variable was taxpayers’ compliance. The research was quantitative. Moreover, the population was entertainment taxpayers’ who were listed on the Surabaya Local Government Tax and Finance Office. Furthermore, the data collection technique used accidental sampling. In line with, there were 51 samples. Additionally, the data analysis technique used multiple linear regression. The research result concluded that taxpayers’ morale, service quality, and tax sanction had a positive effect on entertainment taxpayers’ compliance in Surabaya. This was caused as those variables belonged to internal and external factors which encouraged taxpayers to obey the existing tax rules and increased taxpayers’ compliance in fulfilling their tax obligations. Considering the government who applied a self-assessment system, taxpayers were given full authority in deciding the amount of tax payable and reporting themselves.
Keywords: taxpayers’ morale, service quality, tax sanction, taxpayers’ compliance