Abstract
This study aims to determine the effect of taxpayer awareness, tax authorities, tax sanctions, and tax amnesty on individual taxpayer compliance at the Tabanan Primary Tax Office. This research was conducted at the Tabanan Primary Tax Office. The number of samples taken is 100 taxpayers. The method used is nonprobability sampling, with a purposive sampling technique. Data collection is done by distributing questionnaires and nonparticipant observations. Data were analyzed using multiple linear regression analysis. Based on the results of the study showed that the awareness of taxpayers, tax authorities, tax sanctions, and tax amnesty had a positive effect on the compliance of individual taxpayers at Tabanan Primary Tax Office. The results showed that the awareness of taxpayers, tax authorities, tax sanctions, and the implementation of the tax amnesty policy could increase taxpayer compliance at the Tabanan Primary Tax Office.
 Keywords: Awareness of the taxpayer, service tax authorities, tax penalties, tax amnesty, taxpayer compliance
Highlights
This study aims to determine the effect of taxpayer awareness, tax authorities, tax sanctions, and tax amnesty on individual taxpayer compliance at the Tabanan Primary Tax Office
The results showed that the awareness of taxpayers, tax authorities, tax sanctions, and the implementation of the tax amnesty policy could increase taxpayer compliance at the Tabanan Primary Tax Office
Skripsi Sarjana Jurusan Akuntansi pada Fakultas Ekonomi dan Bisnis Universitas Airlangga
Summary
Berdasarkan Tabel 1, penerimaan pajak lebih besar dibandingkan penerimaan bukan pajak. Penerimaan negara dari sektor pajak tahun 2013-2017 juga meningkat setiap tahunnya. Keadaan tersebut membuktikan bahwa pajak merupakan penerimaan yang sangat penting bagi negara untuk pembangunan nasional (Alabede et al, 2011). Melihat peranan pajak yang sangat penting bagi negara, maka dari itu Pemerintah berusaha meningkatkan penerimaan pajak dengan melakukan perluasan subjek dan objek pajak. Pemerintah juga memasang target penerimaan pajak untuk setiap Kantor Pelayanan Pajak Pratama di seluruh Indonesia, salah satunya di KPP Pratama Tabanan. Tabanan setiap tahunnya ditetapkan meningkat, namun penerimaan pajak lebih kecil jika dibandingkan dengan target yang ditetapkan. Tabel 2 berikut menyajikan target dan realisasi penerimaan pajak di KPP Pratama Tabanan 2013-
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