PENGARUH TINGKAT PENDAPATAN, SANKSI PERPAJAKAN, DAN PEMUTIHAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This research examines the effect of taxpayers’ income level, tax sanction, and tax whitening on taxpayers’ compliance. The independent variables were income level, tax sanction, and tax whitening. Meanwhile, the dependent variable was taxpayers’ compliance. The research applies quantitatively. Moreover, the data were primary with a questionnaire as the instrument in the data collection technique. The population consists of taxpayers residing in Kelurahan Kertajaya, Surabaya. Furthermore, the data collection technique used was purposive sampling, in which the sample was based on the criteria given, using with Slovin formula. In line with that, 100 respondents as samples. Moreover, the data were taken in June 2025. The data analysis technique used was multiple linear regression. The result shows that the income level has proven to have a positive effect on compliance. It means, the higher the income level is, the higher the compliance level will be. Similarly, the tax sanction has proven to have a positive effect on compliance. In other words, the higher the sanction is, the higher the compliance  level will be. Likewise, tax whitening policy has proven to have a positive effect on  compliance, as it gives taxpayers to set taxation liability without having high sanction