PENGARUH KESADARAN, PENGETAHUAN PERPAJAKAN, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This research aimed to examine the effect of taxpayers' awareness, tax knowledge, and fiscal service on the taxpayers' compliance. This research was quantitative. Furthermore, the research population USED personal taxpayers listed on The tax service office (KPP) Pratama Krembangan Surabaya, with the accidental sampling technique, obtained 94 respondents obtained with data that met the criteria for further processed.The data analysis technique used multiple linear regressions. Based on the hypothesis test it concluded that the taxpayers' awareness had a positive and significant effect on the taxpayers' compliance, the higher the taxpayers' awareness level, the increase of the taxpayers' compliance in tax payments. Moreover, the tax knowledge had a positive and significant effect on the taxpayers' compliance, with the tax knowledge, therefore, the taxpayers would be easier to record, calculate and report their taxes, making it ease the taxpayers to carry out their obligations. Meanwhile, the fiscal service did not significantly affect the taxpayers' compliance, lack of fiscal hospitality in explanation so that the taxpayers were uninterested in paying their taxes, it expected that the fiscal service would be more friendly, and patient in explaining the tax regulations to the taxpayers.