Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi pada Kantor Pelayanan Pajak Pratama SIbolga

Abstract

The purpose of this study was to determine the effect of taxpayer awareness on individual taxpayer compliance, to determine the effect of taxation sanctions on individual taxpayer compliance, to determine the effect of taxpayer awareness and taxation sanctions on personal taxpayer compliance on KPP Pratama Sibolga. The population used in this study is an individual taxpayer on KPP Pratama Sibolga. The population used in this study in 2017 was 32,137. Sampling using the incidental sampling method. The sample in this study were 100 individual taxpayers. Data collection techniques are questionnaire media. Data analysis techniques used are descriptive statistics, data validity and reliability, multiple linear regression, classical assumptions, determination coefficients and hypotheses using t test and f test. The results of this study indicate that the awareness of taxpayers influences the compliance of individual taxpayers. Tax penalties affect individual taxpayer compliance. awareness of taxpayers and tax sanctions together affect the compliance of individual taxpayers.