PENGARUH PENGETAHUAN PAJAK, SANKSI PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

Citizens' obligation is reflected on their compliance in paying taxes, which is done consciously, and they know the functions. This research examines and proves empirically the effect of tax knowledge, tax sanction, and taxpayers' awareness on taxpayers’ compliance at the Tax Service Office (KPP) Pratama, Rungkut, Surabaya. The research applies quantitatively which acquiring numbers that can be used to predict the effects of a variable. Furthermore, the population consists of taxpayers who are listed at KPP Pratama, Rungkut, Surabaya. The data collection technique used was accidental sampling with the Slovin formula. In line with that, there were 100 taxpayers as samples. Moreover, the data were primary, which were taken directly from the respondents through a questionnaire. The questionnaire consists of a list of statements which answered by respondents who are taxpayers at KPP Pratama, Rungkut, Surabaya. Additionally, the data analysis technique used was multiple linear regression with SPSS. The result concludes that tax knowledge and taxpayers’ awareness have a positive effect on taxpayers’ compliance. However, tax sanction does not affect taxpayers’ compliance. It shows that the sanction is not a benchmark of taxpayers’ compliance in paying their tax obligations.