PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PERPAJAKAN DANPELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This research aims to examine the influence of taxpayer awareness, tax knowledge and tax service on taxpayer compliance. The type of research that been used is quantitative. The population that used in the research is taxpayers, both personal taxpayers and taxpayers who registered in the Tax Office (KPP) Pratama Surabaya Rungkut, with sampling techniques using accidental sampling so that the sample obtained as many as 100 respondents, with the data that meet requirements for further processing asmuch 84 respondents. The data analysis techniques using multiple linear regression. Based on the results of hypothesis testing can be concluded that the consciousness of taxpayers have a positive influence on taxpayer compliance, the higher the level of awareness of Taxpayers, the understanding and implementation of tax obligations better so as to improve taxpayer compliance. Knowledge of taxation has a positive influence on taxpayer compliance, having taxation of taxpayers will be easier to carry out its tax obligations in accordance with the regulations. Fiscal services have a positive influence on taxpayer compliance, Taxpayers are satisfied with the services provided by the tax authorities.
Keywords: Awareness, knowledge, service, compliance.