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PENGARUH PERSEPSI WAJIB PAJAK ORANG PRIBADI ATAS PENGETAHUAN PAJAK DAN SANKSI PERPAJAKAN TERHADAP PERILAKU TAX EVASION DI KECAMATAN PARONGPONG

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ABSTRACT THE EFFECT OF PERCEPTION OF PERSONAL TAXPAYER ON TAX KNOWLEDGE AND TAX SANCTIONS TOWARD BEHAVIOR OF TAX EVASION IN PARONGPONG DISTRICT Kevin Briand Lukas Siahaan NIM: 1432059 This research was conducted to describe perception of Tax Knowledge, Tax Sanction, and Tax Evasion, and to know partially and simultaneously the effect of perception of personal taxpayer on Tax Knowledge toward Tax Evasion behavior, the effect of perception of personal taxpayer on Tax Sanction toward Tax Evasion behavior and the effect of perception of personal taxpayer on Tax Knowledge and Tax Sanction toward the behavior of Tax Evasion behavior in Parongpong district. This research used descriptive method with quantitative approach and causal explanatory method. This research used Nonprobability Sampling by determining the sample based on Purposive Sampling technique. The sample in this research is Personal Taxpayer in five villages in Parongpong district. The number of samples in this study were 60 respondents divided into five villages. The result of research stated that the perception on Tax Knowledge is expressed with “agree” description (M=4,23; SD=0,598). The result of research stated that the perception on Tax Sanction is expressed with “agree” description (M=4.08; SD=0.777). The result of the research stated that the perception on Tax Evasion behavior is expressed with “agree” description (M=4,12; SD=0,569). There is a positive correlation with low level of correlation between perception on Tax Knowledge toward Tax Evasion behavior (0,217), there is positive influence no significant between perception on Tax Knowledge toward Tax Evasion behavior (tcount 1,693> 1,672 t-table) with significance value 0,096. There is a positive correlation with very low level of correlation between perception on Tax Sanction toward Tax Evasion behavior (0,155), there is no significant influence between perception on Tax Sanction toward Tax Evasion behavior (t-count 1,192 <1,672 ttable) with significance value 0,238. There is a positive correlation with low level of correlation between perception on Tax Knowledge and Tax Sanction toward Tax Evasion behavior (0,244). There is no significant influence by simultaneously between the perception on Tax Knowledge and the perception on Tax Sanction toward Tax Evasion behavior (F-count 1,803 <3.16 F-table). Keywords: Tax Knowledge, Tax Sanction, Tax Evasion