<![CDATA[The purpose of this research is to find out the influence of the awareness of paying tax factor and the comprehension and the knowledge of tax regulations, tax service, and tax penalties to the volition to pay tax at KPP Pratama Surabaya Wonocolo.This research is a survey research which is carried out by issuing questionnaires as the data collection instrument and the samples are 50 individual tax payers at KPP Pratama Surabaya Wonocolo. Likert scale (1-5) is applied to give assessment to the items in the questionnaires.There is a firm unidirectional correlation which means that if the awareness of paying tax, the comprehension and the knowledge of tax regulations, tax services, and tax penalties can be implemented properly, therefore the volition to pay tax will increase. It can be proved by the multiple correlation coefficients that are shown by (R) 0.702 or 70.2% indicate that the correlation among the awareness of paying tax, the comprehension and the knowledge of tax regulations, tax services, and tax penalties to the volition to pay tax at KPP Pratama Surabaya Wonocolo Surabaya has a firm relationship.The result of the research shows that simultaneously awareness of paying tax, comprehension and knowledge of tax rules, tax services, and tax penalties influence the volition to pay individual tax at KPP Pratama Surabaya Wonocolo whereas the awareness of paying tax and tax services partially has significant influence to the volition to pay tax.Keywords: Article 21Personal Income Tax, the Awareness to Pay Taxes, Tax Services.]]>
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