The Effect Of Tax Service Quality And Tax Sanctions On Corporate Taxpayer Compliance At KPP Pratama Sawahan Surabaya

Fitriana Dimas ^1, Alvy Mulyaning Tyas ²

Abstract

This study aims to examine and analyze the influence of tax service quality and tax penalties on corporate tax compliance at the Surabaya Sawahan Tax Office (KPP Surabaya Sawahan). The population in this study comprises all corporate taxpayers registered at the KPP Pratama Sawahan Surabaya, totaling 112,691 entities. The study uses the Slovin formula to determine the sample size, resulting in a sample of 100 respondents. The sampling technique employed is Incidental Sampling. Data analysis is conducted using SPSS software. The results of this study indicate that service quality has a partial effect on corporate tax compliance, and tax penalties also have a partial effect on corporate tax compliance. Furthermore, both service quality and tax penalties have a simultaneous effect on corporate tax compliance.