The Influence of Taxpayer Awareness, Ownership of a Taxpayer Identification Number and Tax Sanctions on Individual Taxpayer Compliance (Case Study at KPP Pratama Surabaya Wonocolo)

¹Kartika Putri Nuraeni, ²Nurhayati, ³Yoosita Aulia, ⁴Gendi Priyambodo

Abstract

The aim of this research is to examine and analyze the influence of taxpayer awareness, ownership of a taxpayer identification number, and tax sanctions on individual taxpayer compliance (case study at KPP Pratama Surabaya Wonocolo). The method used is quantitative. The population in this study were all taxpayers registered at KPP Pratama Surabaya Wonocolo, totaling 40,928 taxpayers. The number of samples used was 100 taxpayers, calculated based on the Slovin formula with a sampling technique, namely incidental sampling. This data collection technique was carried out using the questionnaire method. The data analysis technique in this research uses the SPSS Version 20.0 program. The research results show that: (1) Taxpayer awareness influences individual taxpayer compliance at KPP Pratama Surabaya Wonocolo. (2) Ownership of a Taxpayer Identification Number influences individual taxpayer compliance with KPP Pratama Surabaya Wonocolo. (3) Tax sanctions affect individual taxpayer compliance with KPP Pratama Surabaya Wonocolo