Pengaruh Pengetahuan dan Pemahaman Peraturan Perpajakan, Penghindaran Pajak dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak

Abstract

The purpose of this study was to determine the effect of knowledge and understanding of taxation regulations, tax avoidance and taxation sanctions simultaneously and partially on taxpayer compliance. To find out the difference in knowledge and understanding of taxation regulations, tax avoidance, taxation and compliance sanctions on private taxpayers of private employees with ASN's personal taxpayers. In this study using the population of all individual taxpayers registered in the Tegal City KPP with a sample of 100 respondents. The sampling technique using simple random sampling. Methods of data collection by distributing questionnaires. The data is processed using SPSS program version 23. The results of this study conclude that the first hypothesis is that there is the influence of knowledge and understanding of tax regulations, tax avoidance and taxation sanctions simultaneously on taxpayer compliance with a significant value of 0,000. The second hypothesis is that there is an influence of knowledge and understanding of taxation regulation partially to taxpayer compliance with the significant value equal to 0,011. The third hypothesis is that there is no partial tax avoidance effect on taxpayer compliance with a significant value of 0.069. The fourth hypothesis is that there is a partial effect of taxation sanctions on taxpayer compliance with a significant value of 0.030. The fifth hypothesis is that there are differences in knowledge and understanding of taxation regulations, tax evasion, tax sanctions and compliance with private taxpayers private employees with taxpayers personal ASN. While for both groups of taxpayers both private and ASN employees do not differ or there is no difference in preferences on tax sanctions.

Factors Affecting Micro Small and Medium Enterprises Taxpayer Compliance at Cilegon Pratama Tax Office

“…Taxpayers who understand taxation tend to be obedient and obedient taxpayers, because taxpayers who really understand, they will be more aware of the existence of administrative sanctions and criminal sanctions if they neglect their obligations by not reporting SPT and NPWP. Vice versa, taxpayers who cannot clearly understand taxation will tend to become taxpayers who do not obey or comply with existing regulations (Febri & Sulistyani, 2018). Based on the data obtained, respondents' answers regarding understanding taxpayers fall into all categories with different frequencies.…”

Faktor–Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Pribadi di Kota Yogyakarta

“…Sehingga seiring dengan meningkatnya pengetahuan perpajakan yang dimiliki wajib pajak dapat mempengaruhi patuh tidaknya wajib pajak karena wajib pajak sudah mengetahui atas konsekuensi maupun sanksi yang yang bisa dikenakan jika mereka tidak melaksanakan kewajibannya dengan benar. Berdasarkan hasil penelitian terdahulu dari Febri & Sulistyani (2018) bahwa pengetahuan dan pemahaman peraturan perpajakan berpengaruh positif terhadap kepatuhan wajib pajak. H1: Pemahaman berpengaruh positif terhadap kepatuhan wajib pajak pribadi Berdasarkan teori atribusi, sanksi perpajakan merupakan penyebab eksternal yang mempengaruhi persepsi wajib pajak dalam penilaian mengenai perilaku kepatuhan wajib pajak untuk melaksanakan kewajiban perpajakan.…”

The EFFECT OF UNDERSTANDING TAX REGULATIONS, APPLICATION OF TAXATION E-SYSTEMS, AND THE ROLE OF ACCOUNT REPRESENTATIVES ON TAXPAYER COMPLIANCE WITH PERSONAL PERSON

“…Memahami aturan perpajakan yaitu wajib pajak memahami peraturan dan menerapkan saat membayarkan pajak.Menurut hasil penelitian (Febri & Sulistiyani, 2018;Yanto & Widiyohening, 2017) bahwa pemahaman peraturan perpajakan berpengaruh positif terhadap kepatuhan wajib pajak. Maka hipotesis yaitu: H1 : pemahaman peraturan perpajakan berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi.…”