Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan, Kewajiban Moral Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Lubuk Pakam

Abstract

The research aims to explain partially and simultaneously the effect of awareness of taxpayers, tax sanctions and moral obligations towards the compliance of individual taxpayers at the KPP Pratama Lubuk Pakam. Data analysis method used in this study is multiple linear regression analysis. Variable Awareness of Taxpayers, Tax Sanctions and Moral Obligations simultaneously (simultaneous) significantly influence the variable Taxpayer Personal Obedience with a significant value of 0,000 <0.05 then H0 = rejected and the value of f arithmetic> from f Table is 101,686> 2.6993. Determination of the sample using the solvin formula with an error of 10% and a sample of 100. The results showed the Taxpay\er Awareness Variable (X1) had a significant effect on the Compliance of Personal Taxpayers with a significant value of 0.005 <0.05 then H0 = rejected and t count> t table value is 2.885> 1.9849. The Tax Sanction variable (X2) influences the compliance of individual taxpayers with a significant value of 0,000 <0.05 H0 = rejected and the t value> of t table is 5.494 <1.9849. Moral Liability Variable (X3) has an effect on the Compliance of Personal Taxpayers with a significant value of 0.006 <0.05 then H0 = rejected and t arithmetic> t table value is 2.806> 1.9849. Variable Awareness of Taxpayers, Tax Sanctions and Moral Obligations simultaneously (simultaneous) significantly influence the variable Taxpayer Personal Obedience with a significant value of 0,000 <0.05 then H0 = rejected and the value of f arithmetic> from f Table is 101,686> 2.6993