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PENGARUH SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA CIMAHI

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ABSTRACT THE INFLUENCE OF TAX SANCTIONS TOWARDS TAXPAYER COMPLIANCE IN KPP PRATAMA CIMAHI Written by: Heni Budiono 1532198 This research was aimed to determine whether tax sanctions influence taxpayer compliance KPP Pratama Cimahi. This research used descriptive method. This research used primary data based on the result of the answer of the statements in the questionnaire fill out by the respondents. This research showed that tax sanctions and taxpayer compliance have a very strong and positive relationship, as seen from the result of the correlations test of 0,572. In the coefficient test, the result of determination test showed the tax sanctions contributed 56,5% to the compliance of taxpayers. Based on the significance test, there was significant influence of tax sanctions on compliance taxpayer, since the significant value was 0,000<0,05. Then, the hypothesis accepted in this research was the first hypothesis, that Hₐ is accepted and Ho was rejected.