Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi

Abstract

The purpose of this studys was to analyse the influences taxpayer awareness and tax sanctions on individual taxpayer compliance at KPP Pratama Maros. The research method used is a survey with a quantitative approach. The technique of collecting data using a questionnaire in the form of a Likert scale. The unit of analysis of this study is individual taxpayer in the KPP Pratama Maros in 2017 from 100 respondents. Data analysis techniques in this study use taxpayer awareness variables (X1) and tax sanctions (X2) towards taxpayer compliance (Y). Statistical test results using the t test (partially) show that taxpayer awareness (X1) in a significant effect on taxpayer compliance (Y) with a calculated t value of 2.846> t table 1998 (hypothesis - H1 is accepted). Tax sanctions (X2) in a significant way do not have a significant effect on taxpayer compliance (Y) with a calculated t value of 0.478 F table (3,09) which means that there is an influence between the awareness of taxpayers and tax sanctions on individual taxpayer compliance.