Pengaruh Etika, Sosialisasi, Dan Denda Pajak Terhadap Kepatuhan Wajib Pajak (Studi Empiris Di Kantor Pelayanan Pajak Pratama Surakarta)

Abstract

The purpose of this study was to obtain empirical evidence of the effect of tax ethics, tax
socialization, and tax penalties on taxpayer compliance. The population of this study is all Surakarta
City Individual Taxpayers, a total of 1,228 taxpayers, with the number of samples used is 250
respondent. Collecting data using primary data sources in the form of a questionnaire compiled
with a five-point Likers scale. The analytical method used is multiple linear analysis. Test the quality
of the data in this study using the R2 test, F test, and t test. the results of this study indicate that the
variables of tax ethics, tax socialization, and tax penalties have a positive effect on individual
taxpayer compliance.