INFLUENCE OF TAXPAYER AWARENESS AND TAXATION SANCTIONS ON TAXPAYER COMPLIANCE (Case Study at Bandung Cibeunying Primary Tax Service Office)

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dc.contributor.authorAyu, Christina Sari
dc.contributor.authorHendriansyah, M Dandy
dc.contributor.authorPanjaitan, Triwani
dc.contributor.authorBerliani, Yoan Fefi
dc.contributor.authorMariana, Citra
dc.date.accessioned2021-02-23T03:57:27Z
dc.date.available2021-02-23T03:57:27Z
dc.date.issued2020
dc.description.abstractThis 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.en_US
dc.identifier.issn0038-111X
dc.identifier.urihttp://repository.widyatama.ac.id/xmlui/handle/123456789/12803
dc.language.isoenen_US
dc.publisherSolid State Technology Volume: 63 Issue: 4en_US
dc.subjectTaxpayer Awarenessen_US
dc.subjectTax Sanctionsen_US
dc.subjectTaxpayer Complianceen_US
dc.titleINFLUENCE OF TAXPAYER AWARENESS AND TAXATION SANCTIONS ON TAXPAYER COMPLIANCE (Case Study at Bandung Cibeunying Primary Tax Service Office)en_US
dc.typeArticleen_US
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