Taxes have a very important role in the life of the state, especially in the
implementation of development, is a source of State revenue to finance all
expenditures including development expenditures. Tax is a compulsory levy that
people pay for the State and will be used for the benefit of the government and
the general public. The purpose of this study is to find out how the level of
taxpayer compliance in KPP Surabaya Mulyorejo in paying tax based on tax
sanction factors or motivation factors that exist within the taxpayer itself.
This research is a quantitative research. This study also uses
moderation variables. Population in this research is taxpayer registered in KPP
Pratama Surabaya Mulyorejo. Sampling technique used is Convenience
Sampling and obtained by giving questionnaire (questionnaire), analysis
technique used is Partial Least Square (PLS).
The results showed that tax sanctions affect the compliance of
individual taxpayers and the motivation to pay taxes as a moderating variable
also affect the compliance of individual taxpayers.
Keywords: Tax Sanctions, Tax Paying Motivation, Personal Taxpayer