Pengaruh Pengetahuan Pajak Sosialisasi Pajak dan Sanksi Pajak Terhada Kepatuhan Wajib Pajak Orang Pribadi Pada KPP Pratama Medan Timur

Abstract

The purpose of this study was to determine the effect of tax knowledge, tax socialization, and tax sanctions on individual taxpayer compliance at KPP Pratama Medan Timur partially. This type of research is quantitative. The sample in this study were 100 individual taxpayers at KPP Pratama Medan Timur. The data source used in this study is primary data. Data collection techniques using questionnaire data. The data analysis technique used in the study is multiple regression analysis with IBM SPSS version 21. The results of the study show that tax knowledge has a positive and significant effect on taxpayer compliance at KPP Pratama Medan Timur. This can be explained that if the tax knowledge of each taxpayer increases, it is in line with taxpayer compliance at KPP Pratama Medan Timur that will also increase. Tax socialization has no significant effect on individual taxpayer compliance. This can be explained that a lot of tax socialization given to taxpayers has no effect on the compliance of individual taxpayers that occur at KPP Pratama Medan Timur. Tax sanctions have a positive and significant effect on taxpayers' compliance at KPP Pratama Medan Timur. This can be explained that tax sanctions will provide a direct indication of tax compliance. If the level of tax sanctions is increasingly enforced or stronger, then the level of compliance of individual taxpayers will also be higher. Vice versa, if the level of tax sanctions weakens, the level of tax compliance that occurs at KPP Pratama Medan Timur will also be lower.