THE EFFECTS OF TAXATION KNOWLEDGE, THE EXPRESSION OF TAX SANCTIONS ON TAXPAYER COMPLIANCE (Case Study at the Tegallega Tax Office)
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Date
2020
Journal Title
Journal ISSN
Volume Title
Publisher
International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 2
Abstract
This study aims to determine whether awareness of taxpayers and tax penalties affect taxpayer
compliance at the Tegallega Tax Office. The factors tested in this study are awareness of taxpayers and taxation
sanctions as independent variables. Tax compliance has been identified as the dependent variable. The research
method used in this study is the explanatory method. The population in this study was all individual taxpayers
registered at the Tegallega Primary Tax Service Office with a total population of 129,394 people. The sampling
technique used in this study is the probability sampling technique with a simple random sampling technique, as well
as by using the Slovin formula. While the number of samples in this study amounted to 100 individual taxpayers.
While the analytical method used in this study is multiple linear regression analysis at a significance level of 10%.
The program used in analyzing data uses Statistical Package for Social Sciences (SPSS) Ver19.00. Based on the
results of research partially and simultaneously shows that awareness of taxpayers and tax sanctions affect the
compliance of taxpayers in the Tax Office Pratama Tegallega. The magnitude of the effect of awareness of taxpayers
and tax sanctions in contributing influence to taxpayer compliance by 52.2%.
Description
Keywords
Taxpayer Awareness, Tax Sanctions, and Taxpayer Compliance.