PERAN NORMA DAN SANKSI TERHADAP PENINGKATAN KEPATUHAN PAJAK SUKARELA DAN PAKSAAN

Abstract

The problem that is being faced by the Indonesian government is due to the unfulfilled target of state revenue originating from taxes in recent years, making voluntary tax compliance and compulsory tax compliance interesting for research. The current theory development in the field of tax compliance views social-psychology variables as important as deterrence variables. This study analyzes the influence, personal norms, social norms, national norms, and sanctions on voluntary and coercive compliance. The population used in this study is an individual taxpayer who does independent work in the South Jakarta area. The type of data used in this research is primary data. The data used in the study were obtained by distributing questionnaires directly to respondents. The research data to be analyzed using SEM PLS analysis tools. The results showed that personal norms and social norms had a positive effect on voluntary compliance, social norms and national norms had no effect on compulsion compliance, national norms had a negative effect on compulsion compliance, sanctions had no effect on voluntary compliance and coercive compliance