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PENGARUH PENGETAHUAN PAJAK, SANKSI PAJAK DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK
Tax is a main source for the state revenue. As a state that uses self-assessment system, it gives tax payers a trust to calculate, deposit, and report their own taxation obligation. Therefore, the taxpayer compliance was a very important factor in achieving tax revenue targets. This research was aimed to examine the influence of tax knowledge, tax sanction and taxation socialization to the compliance of tax payer. This research used causal quantitative research. The population of this research were individual tax payers and corporate tax payers who were listed at Pratama Pabean Cantikan Surabaya Tax Office Service. The sample used accidental sampling. Data collection technique was in the form of questionnaires to respondents who were accidentally met with the researcher. The sample was 84 respondents. Moreover, data analysis technique used multiple linear regressions. The research analysis result of this research showed positive influence from the tax knowledge, tax sanction, and taxation socialization to the compliance of tax payers.
Keywords: tax knowledge, tax sanction, taxation socialization, compliance of tax payers.
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