Abstract
The purpose of this study was to determine the effect of tax sanctions and taxpayer awareness on corporate taxpayer compliance. The study was conducted at the Gianyar Pratama Tax Service Office. The number of samples taken as many as 100 corporate taxpayers, by convenience sampling method. Convenience sampling method is sampling taken randomly by considering the ease of access that can be reached by researchers. The analysis technique used is multiple linear regression. The results of the study mean that the higher the tax sanction, the higher the level of taxpayer compliance, and vice versa. Based on the results of this study the awareness of taxpayers has a positive effect on taxpayer compliance so that the second hypothesis in this study is accepted.
 Keywords : Taxes; Taxpayers; Sanctions; Awareness; Compliance.
Highlights
The purpose of this study was to determine the effect of tax sanctions and taxpayer awareness on corporate taxpayer compliance
The study was conducted at the Gianyar Pratama Tax Service Office
The number of samples taken as many as 100 corporate taxpayers
Summary
I Ketut Jati Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia. Tujuan penelitian ini adalah untuk mengetahui pengaruh sanksi pajak dan kesadaran wajib pajak pada kepatuhan wajib pajak badan. Penelitian dilakukan di Kantor Pelayanan Pajak Pratama Gianyar. Jumlah sampel yang diambil sebanyak 100 wajib pajak badan, dengan metode convenience sampling. Metode convenience sampling adalah pengambilan sampel yang dilakukan secara acak dengan mempertimbangkan kemudahan akses yang dapat dijangkau oleh peneliti. Teknik analisis yang digunakan adalah regresi linear berganda. Hasil penelitian memberikan makna bahwa semakin tinggi sanksi pajak, maka semakin tinggi tingkat kepatuhan wajib pajak, begitu juga sebaliknya. Berdasarkan hasil penelitian ini kesadaran wajib pajak berpengaruh positif pada kepatuhan wajib pajak sehingga hipotesis kedua dalam penelitian ini diterima. Kata Kunci : Pajak; Wajib Pajak; Sanksi; Kesadaran; Kepatuhan. Effects of Tax Sanctions and Taxpayer Awareness on the Compliance of Corporate Taxpayers
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