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PENGARUH SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA BOJONAGARA

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ABSTRACT THE EFFECT OF TAX PENALTIES ON COMPLIANCE OF INDIVIDUAL TAXPAYERS AT THE TAX SERVICE OFFICE BANDUNG BOJONAGARA Written By: Rissa Octaviani Nainggolan NIM: 1232137 The purpose of this study was to determine whether tax penalties have significant impact on taxpayers compliance in KPP Pratama Bojonagara. Data were obtained from 30 respondents listed as taxpayers in KPP Pratama Bojonagara. In this research the writer used descriptive method which is the method of collecting data to generate the information needed to be analyzed and distributing questionnaires to parties involved in this study. The scale of measurement used is a Likert scale and using Spearman Rank scale. Statistical test using t-test with α = 0.05 Based on the calculation of statistical analysis using Spearman Rank correlation, the correlation coefficient obtained is rs = 0,365 which showed a moderate and significant relationship between the tax penalties on tax compliance. The significant test showed that t count = 2,227 and t table = 2,048. This explains the significant relationship between the tax penalties on tax compliance for t count > t table (2,227> 2,048), then Ho was rejected. The coefficient of determination 13.3% indicated the compliance of individual taxpayer while the rest influenced by other factors outside the research. Keywords: tax penalties, tax compliance