STUDY ABOUT COMPLIANCE BEHAVIOR OF INDIVIDUAL TAXPAYER AT PRATAMA OFFICE IN SOUTH JAKARTA
Abstract
This study analyzed the influence of religiosity, personal norms, social norms, norms national, audit probability and sanctions on taxpayer compliance through voluntary compliance and forced compliance. The population used in this study is the Individual Taxpayer who does free work in the South Jakarta area. The type of data used in this study is primary data (primary data). The data used in the study were obtained by distributing questionnaires given to respondents directly. Data Research to be analyzed using SEM PLS analysis tools. The results of research on voluntary compliance variables indicate that religiosity, national norms, audit probability and sanctions do not affect voluntary compliance, personal norms and social norms have a positive effect on voluntary compliance. Research on coercive compliance shows that social norms, audit probability and sanctions do not affect coercive compliance, whereas national norms negatively affect coercive compliance. Research on tax compliance with the mediation of forced compliance and voluntary compliance states that religiosity, personal norms, social norms, national norms, audit probability and sanctions through voluntary compliance have no effect on tax compliance, whereas social norms, national norms, audit probability and sanctions through compliance coercion has a positive effect on tax compliance.
Keywords: compliance behavior, religiosity, personal norms, social norms, national norms, audit probability and sanctions
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