PENGARUH KESADARAN, PEMAHAMAN, DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK

Abstract

Tax is one of the state’s revenues which is used as the national development funds that is beneficial for making society in Indonesia become wealthy. Therefore, this research aimed to examine and proof the effect of awareness, understanding, and taxpayers’ compliance on tax revenue at KPP Pratama Rungkut, Surabaya. The research was quantitative by used primary data to be obtained from questionnaires distributed to respondens. Moreover, the population was all taxpayers listed on the KPP Pratama Rungkut, Surabaya. The data collection technique used incidental sampling; in which the sample was taken accidentally and considered to suit the data samples. In line with that, there were 100 respondents as the sample. Furthermore, the data analysis technique used multiple linear regression with SPSS 27. The result showed that taxpayers’ compliance had a negative effect on tax revenue. On the other hand, both tax awareness and tax understanding had a positive effect on tax revenue. Likewise, awareness as well as taxpayers’ understanding had a positive effect on tax revenue.