Pengaruh Pengampunan Pajak dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada KPP Pratama Medan Belawan

Abstract

The new policies issued by the government are to help improve the tax constitution and taxpayer tax. One way to increase tax revenues without taxes for the public, the business world, and workers is through the Tax Amnesty program. The existence of the provisions of taxation is that the provisions of regulation-taxation (Norma Taxation) will be obeyed, obeyed, obeyed, in other words apply taxation as a deterrent for Taxpayers unreasonable taxation. The purpose of this study is to determine the effect of each tax pardon and tax sanctions on taxpayer tax. This research was conducted in KPP Medan Belawan with incidental sampling method and benefited samples from 50 respondents. The analysis data which is in this research is multiple linear regression analysis. The results of this study indicate that tax forgiveness variable does not affect taxpayer tax and variable tax