PENGARUH KUALITAS PELAYANAN PAJAK, PEMAHAMAN PERATURAN PERPAJAKAN, SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This research examines the effect of tax service quality, understanding of tax regulations, and tax sanction on the taxpayer compliance at the Pratama Tax Service Office Surabaya, Rungkut. The research applies quantitatively. Furthermore, the population consists of individual taxpayers with freelance work listed on the Pratama Tax Service Office Surabaya., Rungkut. The data collection technique used purposive random sampling, with 100 respondents as a sample. Moreover, the data analysis technique used multiple linear regressions. The result shows that: (a) tax service quality has a positive effect on the taxpayer compliance; (b) understanding of tax regulations has a positive effect on the taxpayer compliance; and (c) tax sanction does not affect the taxpayer compliance. Based on those results, the quality of tax services provided can provide satisfaction and comfort for taxpayers. Additionally, a good understanding of the tax regulation increases compliance since a taxpayer who understands tax rights and obligations tends to be more accurate in the tax reporting. However, tax sanction does not affect the taxpayer compliance to show that sanctions given are ineffective in encouraging the compliance.