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PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA-CIBEUNYING

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ABSTRACT THE EFFECT OF TAXPAYER’S AWARENESS AND TAX SANCTIONS TO PERSONAL TAXPAYER’S COMPLIANCE IN TAX OFFICE CIBEUNYING Written by: Tiur Ria Anzelyna Butar-butar NIM: 1232121 Tax compliance was a condition when the taxpayer to understand or trying to understand all the provisions of the tax laws and regulations, filling out tax forms completely and clearly, calculate the amount of tax payable correctly, and pay the tax due on time. The purpose of this study was to determine whether Awareness Taxpayers and Tax Sanctions have a significant impact on the Taxpayer Compliance Services in KPP Cibeunying, Bandung either partially or simultaneously. Data obtained from 60 respondents who registered as a private taxpayer in KPP Cibeunying, Bandung in 2015. By using multiple linear regression techniques, the results showen that the partial realization significantly influence the Taxpayer Compliance Personal Tax Payer as qualified by β > 0 , thitung> ttable namely 4.602> 2.002 and 0.000 significant value <0.05 and Tax Sanctions also significantly influence the Taxpayer Compliance Persons because qualified with β > 0, thitung> ttable namely 4.602> 2.002 and 0.000 significant value <0.05. And also simultaneously Awareness Taxpayers were significant influence amounted to 0.338 against the Taxpayer Compliance personal and Sanctions amounting to 0.592 Tax significant effect on tax compliance Personal. By using the coefficient of determination it can be seen that the awareness of the Taxpayer and Tax Sanctions had the effect of 66.3% against the Taxpayer Compliance Personal KPP Cibeunying, Bandung, while the rest (100% - 66.3% = 33.7%) influenced by factors Factors other than research. Keywords: Taxpayer’s Awareness, Tax Sanction, Personal Taxpayer’s