Abstract
This study aims to examine whether there is a difference in tax compliance between high and low law enforcement. This research was quantitative in nature and employed a 2x1 factorial experimental design, testing the dimensions of law enforcement in high and low conditions. The participants involved in this study are 95 undergraduate accounting students from the Faculty of Economics and Business who have taken taxation courses at the University of Muhammadiyah Gresik. The results of this research indicate a significant difference in tax compliance between the high and low law enforcement conditions. This suggests that taxpayers feel burdened by the prospect of high tax sanctions in the future. Taxpayers are more likely to choose compliance when law enforcement is stronger or when tax penalties are more severe. Without sanctions, taxpayers may underestimate the importance and choose not to fulfill their tax obligations properly.
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