Text

PENGARUH PEMAHAMAN SANKSI ADMINISTRASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT THE EFFECT OF UNDERSTANDING THE SANCTION OF PAYING TAX ADMINISTRATION TOWARDS THE COMPLIENCE OF THE INDIVIDUAL TAX PAYER IN PAYING TAX Written by: Yemima Zeresy Manurung NIM: 1332066 The researcher has entitled the study as “The Effect Of Understanding The Sanction Of Paying Tax Administration Towards The Complience Of The Individual Tax Payer In Paying Tax”. The goal of this research was to know the significant effect of understanding the administration sanction towards an individuals compliance in paying tax. This research used two variables, administration sanction was independent variable while individuals compliance of paying taxes was a dependent variable. The method used was descriptive with the technique of data gathering using questionnaires toward 60 respondents that ware required to pay individual tax in KPP Pratama Soreang. With the coefficient and correlation measure of the research using software SPSS 16.0 for the questionnaires that was given to 60 respondents that ware required to pay individual tax in KPP Pratama Soreang. In the level of understanding of tax administration sanction shows taht tax payers do not fully understand the imposition of administrative tax sanction, however the tax payer compliance was also cooperative in making tax payments. The two variables has a moderate and significantly positive relationship between understanding tax administration sanction and tax payer compliance in paying taxes. The understanding of tax administration sanction has an effect of 25.2 % towards the compliance of paying tax, while the remaining 74.8 % was influenced by other factors not examined in this study; however interest sanction constitute an indicator of tax administration sanction was able to predict tax payer compliance in paying taxes, in other words tax payers become more compliant if they ware more aware of the interest sanction imposed in paying tax. Keywords: Understanding of administration sanction, Compliance of individual tax payment.