The Effect of Taxation Socialization, Tax Knowledge, Tax Awareness, and Tax Sanctions on Individual Taxpayer Tax Compliance at KPP Pratama Surabaya Sawahan

Abstract

Taxes are the most important source of revenue for supporting government development. We realize or not that taxes play a significant role in the entire financial structure of the government, and are dynamic in nature following the business models or patterns that develop in society. The purpose of this study, namely to determine the effect of tax socialization, tax knowledge, tax awareness, and tax sanctions on tax compliance of individual taxpayers at KPP Pratama Surabaya Sawahan. The research approach is quantitative research, with the data source used is primary data. Primary data is obtained from the answers of WP OP respondents at KPP through a questionnaire. The data analysis technique used, namely data quality test, classical assumption test, and hypothesis testing using the IBM SPSS Version 27 application. The results showed that the variables of tax socialization, tax knowledge, tax sanctions had no effect on tax compliance of WP OP, because the obtained t value was smaller than the t table and the significance value was greater than 0.05. While the tax awareness variable affects the tax compliance of WP OP, because the obtained t value is greater than the t table and the significance value is less than 0.05.