Pengaruh Kesadaran Wajib Pajak Pelayanan Fiskus dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak (KPP) Pratama Medan Polonia

Abstract

This research aims to find out partially and simultaneously the effect of awareness of taxpayers, tax authorities and tax sanctions on personal taxpayer compliance at the Tax Office (KPP) Pratama Medan Polonia, This type of research is quantitative with a descriptive approach. The population of this research is 168,258 individual taxpayers registered at the Medan Polonia Tax Office (KPP). Samples in this study were 100 respondents with accidental sampling technique, the type of data used in this study is quantitative data types. The source of data in this study is primary data. Data collection techniques in this study are Koesioner. Data analysis techniques used in this study are the validity and reliability test, the classic assumption test: normality test, multicollinearity test, heteroscedasticity test, multiple regression analysis, hypothesis test: statistical test t, f test, test the coefficient of determination. The results of this study indicate partially, awareness of taxpayers, tax authorities, and tax sanctions have a positive effect (+) and significant impact on individual taxpayer compliance. and simultaneously Awareness of taxpayers, tax authorities and tax sanctions together have a significant effect on compliance of individual taxpayers