Text

PENGARUH SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA BANDUNG CIBEUNYING

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT THE EFFECT OF TAX PENALTIES TO COMPLIENCE OF INDIVIDUAL TAXPAYERS IN THE TAX OFFICE PRIMARY BANDUNG CIBEUNYING By: Deden Ryanto The purpose of this research is to find tax penalties to compliance of individual taxpayers in the tax office primary bandung cibeunying by using the method descriptive, which is described as well as analyzed data based on the state of real and actual and draw conclusions.The data in use is the primary data in the form of kuesiner in shared to respondents taxpayers individual, sop ( standard operating procedure ) and The statistics in use in this research analytics a correlation coefficient pearson product moment, linear regression simple, the significance, and coefficients determination. Tax sanctions in the tax office primary bandung cibeunying with restrictions on its implementation of tax penalties that have two indicator of administrative sanction and criminal sanctions from the tabulation the questionnaire indicate the indicators of administrative sanctions from the result of the questionnaire tabulation there is an average yield of 4,19 already follow the rules well, and taxation sanctions the avarage yield of 4,17 already follows the rules well, and taxation sanction with and avarage yield of 4,18 individual taxpayers have followed the implementation of tax sanction both administrative sanctions and criminal sanctions Complience of individual taxpayers in the tax office primary bandung cibeunying with formal compliance indicator and material compliance from tabulation result of questionnaire showed formal compliance indicator with average yield 4,19 Have been following the rules well, and material compliance with average yield 4,14 Have been following the rules well,complience of individual taxpayers with an average yield 4.17 taxpayers of individuals have followed the taxpayer compliance of individuals both formal compliance and material compliance. Based on the results of research with the statistic analysis to the head using spss 16.00 , it can be seen r = 0,548 and thitung = 6,489 > ttable = 1,98447 , so h0 rejected which means there was significant relationship between the tax penalties of the compliance individual taxpayers. the coefficient of determination was equal to 30,0304% which means compliance individual taxpayers be effected by the tax penalties amounted to 30,0304% while the remaining 69,9696% was the influence of other factors beyond the study. Keywords: Tax Sanctions, Complience Of Individual Taxpayers