THE EFFECTS OF UNDERSTANDING TAXPAYERS’ UNDERSTANDING TAX PENALTY ON TAXPAYERS’ COMPLIANCE IN KPP KAREES BANDUNG
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Tax revenue should be increased through the level of taxpayers’ compliance since tax is one of economic resources of this country. This research aims to determine the effects of taxpayers’ understanding and tax penalty on taxpayers’ compliance in KPP Karees Bandung. The research was conducted in KPP Pratama Karees Bandung at Jln H. Ibrahim Adjie No. 372 Bandung. The 100 respondents in this research are individual taxpayers. Based on the calculation results of multiple determinations coefficient, it can be seen that there is contribution amounted to 58.5% of the independent variables (taxpayers’ understanding and the tax penalty) in explaining or predicting the dependent variable (taxpayers’ compliance). Based on the results of F-test, it shows that Fhitung > Ftabel (150.180 > 2.29). It can be concluded that taxpayers’ understanding and the tax penalty simultaneously affect the taxpayers’ compliance. Therefore, a hypothesis is proposed that "there is an effect on taxpayers’ understanding and the tax penalty in taxpayers’ compliance.