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PENGARUH PENERAPAN SANKSI PERPAJAKAN TERHADAP KETEPATAN PELAPORAN SPT WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA SOREANG

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ABSTRACT THE EFFECT OF TAX PENALTIES TO ACCURACY SPT REPORTING 0F INDIVIDUAL TAXPAYERS IN THE TAX OFFICE PRIMARY SOREANG Priska Rajagukguk NIM: 1632061 The research was conducted to determine the effect of Tax Sanctions on the Accuracy of Reporting of Personal Taxpayer Taxpayers in the tax office primary Soreang . The variables studied were Taxation sanctions as independent variables and Reporting Accuracy in Tax Returns WP OP as the dependent variable. The method used in this research is descriptive method, data obtained from the real situation with those obtained from 50 respondents, analyzed using SPSS, then concluded. The analysis used is the correlation coefficient test. Test the coefficient of determination, linear regression analysis, and significance test.From the results of the study the effect of the application of tax sanctions on the accuracy of reporting taxpayers personal taxpayers at the tax office Pratama Soreang got the results of the questionnaire tabulation there is an average value of 4.43 has followed the rules very well. And the results of the tabulation of the questionnaire on individual taxpayer respondents regarding tax sanctions with an indicator of administrative sanctions there is an average value of 4.32 that has followed the rules very well. From the overall results regarding taxation sanctions from the two indicators with an average value of 4.37 individual taxpayers have followed the implementation of taxation sanctions both criminal sanctions and administrative sanctions in accordance with applicable law.Accuracy in reporting individual taxpayers 'tax returns at the Pratama Tax Service office in the afternoon from the results of the tabulation of the questionnaire with an average result of 4.26 results shows that the accuracy of reporting taxpayers' individual taxpayers has followed the rules very well.Based on the results of research with statistical analysis using SPSS 23.00, it can be seen r = 0.034 and t arithmetic = 0.814