PENGARUH KESADARAN, KUALITAS PELAYANAN, KONDISI KEUANGAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK REKLAME

Abstract

This research aimed to examine The effect of taxpayers’ awareness on the advertisement tax compliance in the city
of Surabaya, The effect of service quality on the advertisement tax compliance in the city of Surabaya, The effect
of financial condition on the advertisement tax compliance city of Surabaya, and The effect of tax sanction on the
advertisement tax compliance city of Surabaya. This research was quantitative with primary data taken from a
questionnaire distributed to the advertisement tax compliance listed on the Bapenda Surabaya in 2021. Moreover,
the research data collection used descriptive statistics, data quality test, classic assumption test, multiple linear
regression, model feasibility test (f test), coefficient determination test (r test), and hypothesis test (t-test). The
data were processed by SPSS software 26 version. The research result concluded that taxpayers’ awareness had a
positive effect on advertisement tax compliance in the city of Surabaya. Meanwhile, the service quality had a
positive effect on the advertisement tax compliance in the city of Surabaya. Nevertheless, the other side of financial
condition and tax sanction did not affect the advertisement tax compliance in the city of Surabaya.