Browsing by Author "Ayu, Christina Sari"

Now showing 1 - 1 of 1
  • No Thumbnail Available
    Item
    INFLUENCE OF TAXPAYER AWARENESS AND TAXATION SANCTIONS ON TAXPAYER COMPLIANCE (Case Study at Bandung Cibeunying Primary Tax Service Office)
    (Solid State Technology Volume: 63 Issue: 4, 2020) Ayu, Christina Sari; Hendriansyah, M Dandy; Panjaitan, Triwani; Berliani, Yoan Fefi; Mariana, Citra
    This research was conducted to find out if Taxpayer awareness and tax sanctions affect Taxpayer compliance. Factors examined in this study are Taxpayer awareness and taxation sanctions as free variables and Taxpayer compliance as bound variables. This research method is an explanatory method with a survey approach. The population in this study is a Individual Taxpayer registered at KPP Pratama Bandung Cibeunying totaling 56,430 Taxpayers. The samples taken in this study were determined using the Slovin formula. The data analysis used is multiple linear regression analysis. Additionally, the program used in analyzing the data is SPSS for windows version 23. The results showed that the influence of Taxpayer awareness and tax sanctions had an influence on Taxpayer compliance in KPP Pratama Cibeunying Bandung which is 25.4% and the remaining 74.6% is influenced by other factors that do not include variables that the test authors.