PENGARUH MOTIVASI, PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

The purpose of this research was to examine the influence of motivation, knowledge taxation, service quality, and tax sanctions on taxpayer compliance on KPP Pratama Surabaya Rungkut.The population in this research are all taxpayers who registered in KPP Pratama Surabaya Rungkut. The sampling technique using incidental sampling technique is the technique of determining the sample by chance / incidental to meet with the researcher can be used as sample, if seen by the person who happened to meet it suitable as source of data. The analytical method used is multiple linear regression analysis with SPSS 23 tool.The results showed that the motivation has a positive and significant influence on taxpayer compliance with regression coefficient of 0.213 and significance level 0.006. Knowledge of taxation have positive and significant effect to taxpayer compliance with regression coefficient equal to 0,160 and level of significance 0,014. Quality of service has a positive and significant impact on taxpayer compliance with regression coefficient of 0.246 and significance level 0.000. Tax sanctions have a positive and significant influence on taxpayer compliance with regression coefficient of 0.196 and significance level 0.020.
Keywords: motivation, knowledge taxation, service quality, tax sanctions, taxpayer compliance.