The Influence of Taxpayer Awareness of Tax Sanctions Fiscus Services on the Level of Taxpayer Formal Compliance at KPP Pratama West Sidoarjo

¹Lilis Safitri,²Nurhayati,³Alberta Esti Handayani

Abstract

This research aims to examine and analyze the influence of taxpayer awareness of tax authorities services and tax sanctions partially and simultaneously on the level of formal taxpayer compliance. This research aims to determine the effect of taxpayer awareness of tax authorities services on tax sanctions on the level of formal taxpayer compliance at KPP Pratama Sidoarjo Barat . The population of this study was 275,356 taxpayers. Using the incidental sampling method, a sample size of 100 taxpayers was obtained. The data analysis method uses multiple linear regression analysis to process and discuss the data that has been obtained and to test the proposed hypothesis. The results of this research indicate that Taxpayer Services have a partial effect on the level of formal taxpayer compliance, while taxpayer awareness and tax sanctions do not have a partial effect on the level of formal taxpayer compliance and that taxpayer awareness, taxpayer services and tax sanctions have a simultaneous effect on Taxpayer Formal Compliance Level.