PENGARUH SANKSI PAJAK, TARIF PAJAK, KESADARAN MEMBAYAR PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This research aimed to find out the effect of tax sanction, tax tariff, and tax awareness on taxpayers’ compliance
of SMEs Pakal, Surabaya. The research was quantitative. Moreover, the population was SMEs owners at Pakal,
Surabaya which consisted of 6.381 in 2021 and were listed on Cooperative and SMEs Service of East Java.
Moreover, the data collection technique used simple random sampling. Furthermore, the instrument in data
collection technique used questionnaires which were distributed to 100 owners of SMEs as a research sample.
The sample consisted of mostly women with 59% and the rest of 41% were men. Additionally, validity and
reliability tests were used as the quality test. In addition, the data analysis technique used multiple linear
regression with SPSS. Meanwhile, for the hypothesis test, it used a proper model test (F-test), determination
coefficient test (R2), and partial test (T-test). The research result concluded that tax sanction, tax tariff, tax
awareness had a positive effect on taxpayers’ compliance of SMEs Pakal, Surabaya.