PENGARUH KESADARAN WAJIB PAJAK, SANKSI PAJAK, DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA RUNGKUT

Abstract

This research aimed to examine the effect of taxpayers’ awareness, tax sanctions, and tax knowledge on personal
taxpayers’ compliance at Pratama Tax Service Office, Rungkut in Surabaya. Moreover, the population was
personal taxpayers who were in the Pratama Tax Service Office, Rungkut in Surabaya in 2022. The research was
quantitative. Furthermore, the data collection technique used purposive sampling, in which the sample was
based on the criteria given. In line with that, there were 100 taxpayers in the Pratama Tax Service Office, Rungkut
in Surabaya. The data were in the form of understanding and explanation from personal taxpayers about tax
compliance in 2022. Additionally, the data analysis technique used multiple linear regression. The result,
according to data analysis and hypothesis test, concluded that taxpayers’ awareness has no positive effect on
personal taxpayers’ compliance. Likewise, tax sanctions had a positive effect on personal taxpayers’ compliance.
Similarly, tax knowledge had a positive effect on personal taxpayers’ compliance.