PENGARUH PENGETAHUAN, KESADARAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI SAMSAT SURABAYA TIMUR

Abstract

This research aimed to analyze the effect of taxpayers’ knowledge, taxpayers’ awareness, and tax sanctions on vehicle taxpayers’ compliance. All variables were measured by 17 multiple-choice questions with a Likert scale. The research was quantitative. Moreover, the instrument in the data collection technique used questionnaires. The questionnaires were distributed to some respondents who were met at the Samsat office of East Surabaya. In line with that, there were 85 respondents as the sample. Furthermore, the data analysis technique used multiple linear regression with SPSS 25. Pre-estimation testing used both validity and reliability test which showed that all question items which were used to examine all variables, had been valid and reliable. Meanwhile, the estimation of multiple linear regression showed that taxpayers’ knowledge, taxpayers’ awareness, and tax sanctions had a positive effect on vehicle taxpayers’ compliance at the Samsat office of East Surabaya. This meant every rise of those three independent variables affected the incline of taxpayers’ compliance either partially or totally. Additionally, the independent variables simultaneously had a significant effect on taxpayers’ compliance. Similarly, both taxpayers' knowledge and taxpayers’ awareness, partially had a significant effect on taxpayers’ compliance. On the other hand, tax sanctions had an insignificant effect on taxpayers’ compliance. In addition, all the independent variables contributed 83% to the change in taxpayers’ compliance. The rest of the 17% was contributed by other independent variables outside the research.