PENGARUH SOSIALISASI PERPAJAKAN, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

Tax is a revenue source of state income which has a significant role in the contribution of state revenue. This research aimed to examine the effect of tax socialization, taxpayer’s awareness and tax sanction and personal taxpayer compliance. Moreover, the research population used personal taxpayers which were listed on the Tax Service Office (KPP) Pratama Surabaya Gubeng. This research was quantitative with primary data through questionnaires. Moreover, the research sample collection technique used an accidental sampling method with 100 respondents. The research data analysis method used multiple linear regression analysis with SPSS 23 version. In addition, the research result concluded that the variable of tax socialization and tax sanction had a positive and significant effect on the personal taxpayer’s compliance, meanwhile, taxpayers awareness had a positive but insignificant effect on the personal taxpayer’s compliance. The improvement of taxation socialization taxpayer’s awareness, and tax sanction would increase the personal taxpayer’s compliance because KPP Pratama Surabaya Gubeng was able realize the knowledge base that could provide understanding to taxpayers in fulfilling their tax obligations.