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PENGARUH PENGETAHUAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK PENGHASILAN

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ABSTRACT THE EFFECT OF TAXATION KNOWLEDGE AND TAX SANCTIONS ON TAXPAYER COMPLIANCE IN PAYING INCOME TAX (Case Study at Flazztax Tax Consulting Firm) Written by: Fredy Zakaria NIM : 1732043 Taxpayer compliance is very important in order to increase state revenue through the tax sector. Therefore, it requires appropriate methods and methods to increase taxpayer compliance. This study aims to determine the effect of tax knowledge and tax sanctions on taxpayer compliance in paying income tax at the Flazztax Tax Consultant Office partially or simultaneously. This research was conducted using descriptive statistical methods, namely regression analysis. The data for this research is the result of distributing questionnaires to service users at the Flazztax Tax Consultant Office using the Simple Random Sampling method. The results showed that knowledge of taxation, tax sanctions and taxpayer compliance were in the good category. The results of the partial analysis show that there is a significant influence between tax knowledge on taxpayer compliance in paying income tax with a significant value of 0.000 <0.05. And there is a significant influence between tax sanctions on taxpayer compliance in paying income tax with a significant value of 0.000 <0.05. While the results of the analysis of this study simultaneously show that knowledge of taxation and tax sanctions has a significant effect on taxpayer compliance in paying income tax with a significant value of 0.000 <0.05. Keyword: knowledge of taxation, tax sanctions, compliance of individual taxpayers.