Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi Di KPP Pratama Gubeng Surabaya

This research is done due to the low rate of compliance on paying taxes. The aim of this research is to discover the factors which affected personal compliance on paying taxes. The methodology that is used was by spreading questionnaires to taxpayers as the respondents. Population on this research is taxpayers which already registered at Kantor Pelayanan Pajak Pratama Gubeng Surabaya with 100 samples which selected by using Slovin formula. Hypothesis test by using t and F. Research Result: Taxpayer’s awareness is significantly influential (partial) to compliance of paying taxes, Knowledge and understanding of taxations are significantly influential (partial)to compliance of paying taxes, Tax sanctions is significantly influential (partial) to compliance of paying taxes, Taxation authorities services quality is significantly influential (partial) to compliance of paying taxes, Taxpayer’s awareness, knowledge and understanding of taxations, tax sanctions, taxation authorities services quality are at the same time (stimultaneously) influencing taxpayer’s compliance of paying taxes