PENGARUH TAX AVOIDANCE DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus pada Wilayah Kantor Pelayanan Pajak Pratama Serpong Tahun 2021)

Siti Nurhalipah, Siti Ruwaidah, Susi Yulianti, Wenny Indah Puspita, Shinta Nazar

Abstract


This study aims to determine the effect of Tax Avoidance and tax sanctions on Private Taxpayer Compliance. The independent variables used in this study are Tax Avoidance and tax avoidance while the dependent variable used is Private Person Taxpayer Compliance. This study uses quantitative research method with primary data obtained from questionnaire results shared with respondents online. This research sample is a private person taxpayer registered with Pratama Serpong Tax Service Office in 2021. The sampling technique used in this study is Non-Probability Sampling which amounts to 45 questionnaires. The method of analysis used in this study is multiple linear regression analysis. Data analysis techniques in this study using statitic applications namely SPSS 28. The test results on the study state that. 1) Tax Avoidance negatively and significantly affects taxpayer compliance. 2) Taxation sanctions have a positive and significant effect on taxpayer compliance. 3) Tax Avoidance and Taxation Sanctions simultaneously affect Taxpayer Compliance.

 Keywords: Tax Avoidance; Tax Sanctions; Taxpayer Compliance


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