Pengaruh Self Assesment System, Kesadaran Wajib Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Badan

Abstract

The purpose of this study was to determine (1) The Effect of Self Assessment System on the Compliance of Corporate Taxpayers in the Primary Tax Range in 2018. (2) The Effect of Awareness of the Taxpayer Entity on the Compliance of the Taxpayer of the Agency on the Taxpayer of the Primary Range of 2018. (3) Effect of Sanctions Taxes on the Awareness of Corporate Taxpayers in the Primary Tax Office in 2018. (4). Effect of Self-Assessment System, Awareness of Taxpayers, and Tax Sanctions together Against the Compliance of Corporate Taxpayers in the Primary Tax Office in 2018. This type of research is a type of associative research. The population used is all corporate taxpayers. Whereas the research samples were 40 samples using the incidental sampling method. The type of data used is the type of quantitative data. The data source in this study is primary data, data collection techniques are questionnaires. The data analysis technique used is multiple linear regression analysis techniques, the classic assumption test, the hypothesis test uses the t test, f test and the coefficient of determination test (R2). The results of this study indicate that partially and simultaneously variables Self Assessment System, Taxpayer Awareness, Tax Sanctions significantly influence the Compliance of Corporate Taxpayers in the Primary Tax Range in 2018