PENGARUH KESADARAN PERPAJAKAN, KUALITAS PELAYANAN FISKUS, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN

Abstract

This research aims to determine the influence of tax awareness, the tax service quality, and tax sanctions on tax compliance in KPP Pratama Surabaya Gubeng.
While the analysis technique that been used is multiple linear regression to shows the influence of the tax awareness, the quality of tax service, and tax sanctions on tax compliance in KPP Pratama Surabaya Gubeng with the number of samples are 100 respondents.
The test results showed that the three variables that been used by the research model are tax awareness, fiscal service quality, and tax sanction, all independent variables have positive and significant influence on the tax compliance in KPP Pratama Surabaya Gubeng. These results are indicated by the acquisition level of significance of each independent variable is less than the level of α = 5%.
The result of the partial determination coefficient test shows that the variable of service quality of Fiskus has the highest coefficient of determination. This indicates that the variable has a dominant influence on tax compliance in KPP Pratama Surabaya Gubeng.
Keywords: Tax Compliance, Service Quality, Tax Punishment