EFFECT OF SANCTIONS TAXATION, KNOWLEDGE OF TAXATION INCLUSION AND TAXATION FAIRNESS TOWARDS MSME TAXPAYER COMPLIANCE

Abstract

This research aims to analyze and empirically test the research hypothesis of the influence of strict sanctions, knowledge and fairness of the tax system on taxpayer compliance. The research used quantitative methods with a sample of 100 respondents using the Slovin technique. Data collection used a questionnaire which was distributed directly to respondents, namely MSME taxpayers in the North Bekasi area. The research results show that the strictness of sanctions, knowledge and fairness of taxation have a positive effect on Taxpayer Compliance. The implication of the research is that the implementation of strict sanctions in tax regulations can reduce the deviant actions of taxpayers. The aim of providing these sanctions is to educate taxpayers' behavior so that they become taxpayers who are aware and proud to be taxpayers. Good tax knowledge can change negative perceptions into positive ones regarding the tax system, tax management and the role and function of tax in development. Positive perceptions can be aimed at awareness and pride in participating in development. Furthermore, fair treatment in the tax system will encourage appreciation and recognition of policies and implementation by the tax authorities, increase sympathy for taxpayers and this will have a positive impact on taxpayer compliance. It is recommended for future researchers to link the topic of taxpayer compliance with factors of service quality, empowerment and providing incentives, and socialization of tax norms and tax socialization.