PENGARUH SOSIALISASI PERPAJAKAN, PENGETAHUAN PERATURAN PERPAJAKAN DENGAN INTERVENSI SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This study aims to determine the effect of taxation socialization, knowledge of tax regulations, with tax sanctions intervention on taxpayer compliance. This research was conducted by distributing questionnaires as primary data to UMKM Personal Taxpayers in KPP Pratama Cibitung according to the specified criteria. The results of this study indicate that in a formal and simultaneous tax socialization, knowledge of tax regulations, and tax sanctions have a positive and significant effect on taxpayer compliance at KPP Pratama Cibitung. Where as based on the results of path analysis in this study indicate that tax socialization is better able to play a role in improving tax compliance if intervened with tax sanctions, while the intervention variable (tax sanction) does not play a role in determining the relationship of the influence of knowledge of tax regulations on tax compliance.