PENGARUH SOSIALISASI PAJAK, PENGETAHUAN PAJAK, PEMERIKSAAN PAJAK, SANKSI PERPAJAKAN TERHADAP KEPATUHAN WPOP

Abstract

This research aimed examine the effect of tax socialization, tax knowledge, tax auditing, and tax sanction on personal taxpayers’ compliance. The taxpayers were listed on the tax service office, Tegalsari Surabaya. The research was quantitative furthermore, the data collection technique used accidental sampling, in which the sample was taken accidentally when the researcher met. In line whit that, there were 90 personel taxpayers who were listed in tax service office, Tegalsari, Surabaya as the sample. The data analysis technique used multiple linear regression. The research result concluded that tax socialization had a positive effect on personal taxpayers’ compliance. It happened as the higher the socialization was, the higher the compliance would be. Likewis, tax knowledge had a positive effect on personal taxpayers’ compliance. This meant, the higher the tax knowledge was, the higher the compliance would be. Similarly, tax auditing had a positive effect on on personal taxpayers’ compliance. It showed that the higher the tax auditing was, the higher the compliance would be. Also, tax sanctions had a positive effect on personal taxpayers’ compliance. In other words, the higher the tax sanctions were the higher the compliance would be.