PENGARUH KESADARAN WAJIB PAJAK, TINGKAT PEMAHAMAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA SURABAYA SAWAHAN

Abstract

This research aims to analyse the effect of taxpayer awareness, level of taxation understanding, and tax sanction on the taxpavers' compliance of personal tax. The data were primary, in which the instrument of the data collection technique was a questionnaire. The questionnaires were distributed to respondents. Furthermore, the population consists of individual taxpayers who do freelance work at KPP Pratama Surabaya, Sawahan. The data collection technique used purposive sampling, with 100 respondents as the samples which were based on the criteria given. Moreover, the data analysis technique used multiple linear regression with the SPSS program. The result shows that 1) taxpayer's awareness has an insignificant effect on taxpayers' compliance of personal tax, 2) level of taxation understanding has a significant effect on taxpayers' compliance of personal tax, 3) tax sanction has a significant effect on taxpayers' compliance of personal tax. Due to those results, the next research needs to develop other variables that are considered to affect the taxpayers' compliance of personal tax. In addition, KPP Pratama Surabaya Sawahan should improve tax socialization. Therefore, the WPOP will be more understanding and has an awareness related to the importance of tax so those are expected to increase the WPOP's compliance.