PENGARUH KESADARAN PERPAJAKAN, KUALITAS PELAYANAN FISKUS DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Abstract

This research aimed to examine the effect of tax awareness, fiscal service quality, and tax sanctions on personal taxpayers’ compliance of Surabaya KPP Pratama, Gubeng. The research was quantitative. The sample data were 100 respondents who were listed as personal taxpayers at Surabaya KPP Pratama, Gubeng. Moreover, the data collection technique used non-probability sampling. Furthermore, the data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solution) 23 which could show how far the effect of tax awareness, fiscal service quality, and tax sanction on personal taxpayers’ compliance. The research result concluded that the variable namely, tax awareness had a positive and significant effect on personal taxpayers compliance. Likewise, fiscal service quality had a positive and significant effect on personal taxpayers compliance. Similarly, tax sanctions had a positive and significant effect on personal taxpayers’ compliance of Surabaya KPP Pratama, Gubeng. Meanwhile, for the result, each variable had significance of α < 0,05 or α < 5%.