PENGARUH PEMAHAMAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

Nurhepita, Rachayu Aulia (2025) PENGARUH PEMAHAMAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

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Abstract

Rachayu Aulia Nurhepita (41183403180027) The Effect of Understanding and Tax Sanctions on Taxpayer Compliance (Case Study at KPP Pratama Bekasi Utara) xiv + 98 pages + 21 tables + 1 diagram + 12 attachments Keywords: Understanding of taxation; tax sanctions; Taxpayer compliance This study aims to examine the effect of tax understanding and tax sanctions on taxpayer compliance at KPP Pratama Bekasi Utara. The total population of respondents studied was 101 samples. Respondents in this study are individual taxpayers registered at KPP Pratama Bekasi Utara. The sample in this study was determined based on the accidental sampling method, the data was collected by distributing questionnaires via googleform. The data analysis technique used is multiple linear regression analysis. Data processing using the SPSS (Statistical Product and Service Solution) version 25.0 program. The results of this study indicate that understanding taxation and tax sanctions have a positive and significant effect on taxpayer compliance. So the implication of this study is to underline the importance of strengthening the understanding of tax education and enforcing effective sanctions to improve individual mandatory compliance. This study provides valuable insights for policymakers to develop more effective tax regulations tailored to the rapidly growing digital economy in Indonesia. The government should make regulations that are fair, impartial, and implement a good tax system in order to generate confidence in the public to carry out their tax obligations so that people can make choices to remain compliant with tax policies regulated by the government. Bibliography: 38 (2003 - 2020)

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