FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Abstract

This research aimed to examine some factors which affected personal taxpayers’ compliance, a study at Surabaya
Pratama Tax Office. The factors consisted of 4 variables, namely tax knowledge, tax culture, tax sanction, and
personal income level. Moreover, the population was personal taxpayers who were listed on Surabaya Pratama
Tax Office. The research was quantitative. Furthermore, the data collection technique used incidental sampling,
in which the sample was based on criteria given through Slovin formula. In line with that, there were 100
respondents as samples. Additionally, the data were primary with questionnaires as the instrument. The
questionnaires were distributed to the respondents. For the data, it used primary data. In addition, the data
analysis technique used multiple linear regression with SPSS 16. The research result concluded that tax
knowledge, tax culture, tax sanction, and personal income level had a positive effect on personal taxpayers’
compliance at Surabaya Pratama Tax Office. The higher the tax knowledge, tax culture, tax sanction n, and
personal income level were; the higher the personal taxpayers’ compliance at Surabaya Pratama Tax Office would
be.