PENGARUH KESADARAN WAJIB PAJAK, SANKSI PAJAK, DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA SEMARANG

Abstract

The purpose of this research is to determine the influence of taxpayer
awareness, tax sanctions and tax knowledge on taxpayer compliance at KPP
Pratama in the city of Semarang. The type of research used is quantitative. The
population of this research is individual taxpayers registered at the Semarang
City Pratama Tax Service Office (KPP). The sample was determined using the
accidental sampling method, namely collecting information from taxpayers who
the researcher happened to meet. The sample obtained was 100 respondents.
Data analysis through Instrument Testing, Classical Assumption Testing, Multiple
Regression Analysis, and Hypothesis Testing. The research results show that
Taxpayer Awareness has a significant positive effect on Taxpayer Compliance.
Tax sanctions have a significant positive effect on Taxpayer Compliance, and Tax
Knowledge has a significant positive effect on Taxpayer Compliance.
Keywords: Taxpayer Awareness, Tax Sanctions, Tax Knowledge and Taxpayer
Complia