Pengaruh Pengetahuan Pajak, Sosialisasi Dan Ketegasan Sanksi Perpajakan Terhadap Penyampaian Spt Tahunan Wajib Pajak Orang Pribadi

Abstract

This research aims to find out the Influence of Tax Knowledge, Socialization and Firmness of Tax Sanctions on the Delivery of Annual Tax Returns of Private Taxpayers. The free variables in this study are represented by (1) Tax Knowledge, (2) Socialization, (3) Firmness of Tax Sanctions. This type of research is quantitative research. The population in this study was a private taxpayer who submitted the Annual Tax Return of the Private Taxpayer. The sampling technique used in this study is the Purposive Sampling technique. The sample amounted to 100 of the 1,500 taxpayers who were in PT. ISS Indonesia. The data analysis technique used in this study is multiple linear regression test analysis. Based on the results of this study obtained (1) Tax Knowledge, (2) Socialization, (3) The Firmness of Tax Sanctions simultaneously affects the Delivery of Annual Tax Returns of Private Taxpayers. Partially, it was found that (1) Tax Knowledge, (1) Socialization and (3) Firmness of Tax Sanctions significantly affect the Delivery of Personal Taxpayers' Annual Tax Returns. The greater the variable (1) Tax Knowledge, (2) Socialization and (3) The Firmness of Tax Sanctions will lead to a high rate of Annual Tax Return Presenters of Private Taxpayers.