FACTORS AFFECTING THE TAXPAYER COMPLIANCE TAX ON BOARDING HOUSE ACCORDING TO THE SURABAYA CITY REGULATION NUMBER 4 OF 2011 IN THE WONOCOLO REGION

Abstract

The purpose of this study was to analyze the influence awareness, sanctions, the attitude of the tax authorities, the environment, and knowledge of tax regulations on tax compliance on the appropriate boarding house regulations Surabaya number 4 of 2011 in Region Wonocolo.The data used in this study are primary data obtained by distributing questionnaires to the respondents taxpayer boarding, using random sampling. The sample consisted of 36 boardinghouses in sub Wonocolo. The analysis tool to test the hypothesis is multiple linear regression analysis using SPSS 20 with a significance level of 0.05. These results indicate that awareness, the sanctions, the attitude of the tax authorities, the environment, and knowledge of tax regulations simultaneously has no effect on tax compliance on the boarding house. Awareness, attitudes tax authorities, environmental and tax regulations partial knowledge no effect on tax compliance on the boarding house. While the partial tax sanctions have an impact on tax compliance on the boarding house