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PENGARUH SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA CIMAHI

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ABSTRACT THE EFFECT OF TAX SANCTIONS AND TAX AWARENESS ON PERSONAL TAX COMPLIANCE AT KPP PRATAMA CIMAHI Writen by: Berto Blessing Nim 1532144 This research was conducted to determine the effect of taxation sanctions and awareness of taxpayers on individual taxpayer compliance at Cimahi Primary Tax Office. This research was conducted using descriptive method where data was obtained through actual conditions, processed, analyzed, and then concluded. Data was collected by distributing questionnaires to the respondents then the data was processed using Pearson product moment, namely analysis of multiple correlation coefficient, f significance test, coefficient of determination and simple regression analysis. Taxation Sanctions and Cimahi Pratama Taxpayers' Tax Awareness are carried out by the Directorate General of Taxes who have determined tax sanctions by law and taxpayers as awareness of taxpayers who provide an understanding of the meaning, and aim to pay taxes given to the State. Based on statistical analysis, it is known that multiple correlation coefficients r = 0.665 this figure shows there is a positive and strong influence between variables X (taxation sanctions and awareness of taxpayers) on variable Y (taxpayer compliance). Significance test f fcount> ftabel is 18,603> 3.19 there is a significant influence between tax sanctions, awareness of taxpayers on tax compliance. The calculation of determination coefficient (Kd) is a significant influence that is 44.2% thus it can be concluded that there is a significant influence between tax sanctions, awareness of taxpayers on taxpayer compliance at Cimahi Primary Tax Office. Key words: Tax sanctions, taxpayer awareness, tax compliance