PENGARUH KESADARAN PAJAK, KEPATUHAN PAJAK, DAN SANKSI PAJAK TERHADAP PRAKTIK PENGHINDARAN PAJAK

Abstract

This research examines the effect of awareness role, tax compliance, and tax sanction on tax avoidance practices. The research applies quantitatively. Furthermore, the population consists of taxpayers who have a business located in East Surabaya, belong to Pratama Tax Service Office, at Mulyorejo, Gubeng, and Rungkut. Moreover, the data analysis technique used was multiple regression with SPSS. The data collection technique used was simple random sampling. The data were primary. Additionally, the instrument in the data collection technique was a questionnaire. The questionnaires were distributed to the respondents by using the Likert scale. In line with that, 98 respondents suited the criteria as samples. The result shows that the awareness role has a positive effect on the tax avoidance practices. It means that the higher the tax awareness is, the greater possibilities of tax avoidance will be. Likewise, tax compliance has a positive effect on the tax avoidance practices. This means that the higher the compliance does not necessarily reduce tax avoidance practices. Similarly, tax sanction has a positive effect on the tax avoidance practices. In other words, the existence of sanctions is not yet fully effective in reducing tax avoidance practices.