Аналіз впливу податкових санкцій, податкових знань на дотримання податкового законодавства платниками податків після податкової амністії в офісі податкової служби Пратама, Медан-Полонія

Abstract

Tax is one of the success of the country's economy. Problems that occurred in 2015 Compliance in reporting taxes based on the provisions of the Indonesian Taxation Act is low. From year to year, the Directorate General (DG) of Taxes of the Ministry of Finance has not yet succeeded in improving taxpayer compliance in reporting their taxes. The problem of tax compliance is a classic problem faced by almost all countries that implement a taxation system. The variables used are tax sanctions and taxpayer knowledge which are hypothesized to have an effect on taxpayer compliance.This study uses multiple regression methods. The sample of this study amounted to 200 people. The level of taxpayer compliance, which is included in the high category, can be reflected and formed by indicators of Compliance, Implementation of Sanctions, and Understanding.