ENFORCEMENT OF SANCTIONS, KNOWLEDGE OF TAX OBLIGATIONS AND JUSTICE IN PROMOTING TAXPAYER COMPLIANCE
Abstract
The purpose of this study was to examine the effect of tax sanction enforcement, knowledge of tax obligations and fairness of the tax system on taxpayer compliance of Micro, Small and Medium Enterprises (MSMEs) in Bekasi City. The study population was 624 and the sample was 100 respondents, using non-probability sampling techniques and multiple linear regression data analysis methods. The results of the study reveal that (a) enforcement of tax sanctions has a positive effect on compliance. (b) Knowledge of tax obligations has a positive effect on taxpayer compliance. (c) The fairness of the tax system has a positive effect on MSME taxpayer compliance in Bekasi City. The results of the research have implications for efforts to educate, foster and build a tax compliance culture. Knowledge and understanding have implications for motivation to participate in development through awareness of timely tax payments. The fairness of the tax system has positive implications for encouraging equality of rights and obligations in the tax system.
Keywords: Enforcement of sanctions, Knowledge of obligations, Justice, Taxation and Taxpayer Compliance
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