Open AccessKAJIAN KEPATUHAN WAJIB PAJAK PRIBADI DITINJAU DARI PEMAHAMAN PERATURAN PERPAJAKAN DAN SANKSI PERPAJAKAN
Author(s) -
Sukma Ayu Fardha Jihin,
Wiwit Apit Sulistyowati,
Salta
Publication year - 2021
Publication title -
krisna: kumpulan riset akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2599-1809
pISSN - 2301-8879
DOI - 10.22225/kr.12.2.2022.303-319
Subject(s) - taxpayer , sanctions , accounting , compliance (psychology) , business , sample (material) , liability , actuarial science , law , political science , psychology , social psychology , chemistry , chromatography
Each taxpayer must comply with the general provisions of taxation that already exist, but the taxpayer cannot be separated from his negligence in fulfilling tax obligations, for that tax compliance is an attempt by a taxpayer in fulfilling and implementing the tax liability is in accordance with the rules in the tax laws. Therefore this study aims to analyze and determine the effect of understanding tax regulations and tax sanctions on the compliance of individual taxpayers who are registered at KPP Pratama Cirebon Satu. The sample used in this study were 100 personal taxpayers. This type of research is basic research. The primary data collection method used is a survey method using questionnaire media. Data analysis method used is multiple regression analysis using SPSS software version 25. The results of this study indicate that the understanding of tax regulations and tax penalties affect the personal taxpayers compliance registered at KPP Pratama Cirebon Satu.