ANALISIS KEPATUHAN WAJIB PAJAK PADA PERUSAHAAN INDUSTRI KECIL DI SURABAYA

Abstract

Governmental expectation to all taxpayer concerning payment of its Iease can pay for Iease without there is insincerity. Society have to pay for Iease truly as according to law and regulation going into effect but in reality many resistance faced in imposition execution, the taxpayer do not master correctness about taxation law and sanctions to accepting effect of deviation of Iease so that on duty taxation assume the mentioned as
ketidakpatuhan and give pressure, sanction. Obyek in this research is small industrial company in Surabaya. utilized by Type Data is primary data stem from kuesioner which have been filled by owner / company manager with amount of taken by sampel counted 30 small industrial perusahaaan. Analysis method use doubled linear regresi method. Result of research can be concluded that social pressure, sanction perception and understanding of taxpayer have an effect on by parsial and simultan to compliance of dominant factor and taxpayer have an effect on to compliance of taxpayer is the understanding of law tax payer of taxation.