The Influence Of Tax Sanctions, Awareness, And Taxpayer Compliance On Tax Revenue (Case Study On Individual Taxpayers At The Serpong Tax Service Office)
Keywords:
Effect of Tax Sanctions, Taxpayer Awareness, Taxpayer ComplianceAbstract
This study aims to examine the influence of tax sanctions, taxpayer awareness, and taxpayer compliance on tax revenue at the Serpong Tax Service Office (KPP Serpong). The method used in this study is a quantitative approach with primary data as the main source. The population consists of individual taxpayers registered at KPP Serpong, with samples taken using purposive sampling technique. The researcher determined 100 respondents based on Slovin’s formula with a 10% margin of error. Data collection was conducted through questionnaire distribution, while data analysis employed multiple linear regression assisted by SPSS version 26. The results indicate that tax sanctions, taxpayer awareness, and taxpayer compliance significantly affect tax revenue. This means that the enforcement of sanctions against tax violations can increase taxpayer awareness in fulfilling their obligations, which ultimately has a positive impact on state tax revenue.
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