PENGARUH SOSIALISASI, PEMAHAMAN, KESADARAN, KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Abstract

This research aimed to examine and visualize the effect of tax socialization, tax understanding, taxpayer’s awareness, and service quality on personal taxpayers compliance. While, the population was personal taxpayers who were in Surabaya Local Government Internal Auditor. The research was quantitative. Moreover, the data collection technique used accidental sampling. In line with, there were 55 respondents as the sample. Furthermore, the data sources were primary. Additionally, the instrument in data collection technique used questionnaires of Likert scale 1-5. In addition, the data analysis technique used multiple linier with SPSS (Statistical Product and Service Solution). The research result concluded that tax socialization, tax understanding, taxpayers’ awareness, and service quality had a positive effect on personal taxpayers’ compliance in Surabaya Local Government Internal Auditor. This meant both internal and external factors had been well-implemented, i.e. understood and aware of with the tax regulations. As a result, the taxpayers’ compliance was increased.
Keywords: socialization, understanding, awareness, service quality, compliance