Pengaruh Gender, Sanksi Pajak, Pengetahuan Perpajakan, Kesadaran Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Pekerja Bebas Di Kota Surabaya

Tax is a mandatory contribution to the state owed by a personal or corporate taxpayer who is compelling under the law and does not get compensation directly used for the state's needs for the greatest prosperity of the people. This study aims to determine whether gender, tax sanctions, tax knowledge, tax awareness affect the tax compliance of tax workers in the city of Surabaya. This study uses primary data taken by distributing questionnaires to free-worker taxpayers who work as doctors in the city of Surabaya. In this study, the data analysis technique used was PLS-SEM. The results showed that gender, tax sanctions, tax knowledge, and tax awareness had an effect on tax compliance. In addition, freelance taxpayers who are female are more obedient in completing their tax obligations. Keywords: Gender, Sanctions, Knowledge, Awareness, Tax Complianc