Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, Sanksi Perpajakan dan Kualitas Pelayanan Petugas Pajak Terhadap Kepatuhan Wajib Pajak

Abstract

This study aimed to determine the effect of taxpayer awareness, tax knowledge, tax sanctions, and service quality tax officer on taxpayer compliance. This research is conducted in Semolowaru area, East Surabaya. The number of samples in this study were as many as 82 respondents with sampling method using purposive sampling. Data collection is done through interviews and questionnaires. The data analysis technique used in this research is multiple linear regressin. Based on the results of the analysis it can be seen that the taxpayer awareness, knowledge of taxes, and tax sanctions have no significant effect on taxpayer compliance, while the quality of service tax officers significantly on taxpayer compliance in paying tax. Key words : Taxpayer awareness, tax knowledge, tax sanction, service quality, taxpayer complianc