Pengaruh Kesadaran Wajib Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak

Abstract

Developing country is actually Indonesia has various potentials to become a more developed country, the source of revenue of the State of Indonesia is divided into two, namely domestic revenues and foreign revenues, tax is one source of state revenues but the achievement planned by the government has not reached maximum result. The researcher focuses on taxpayers' awareness, tax sanction, and taxpayer compliance, wherein this research uses multiple linear regression method in order to better know the result of influence between variables. The results obtained in hypothesis 1, hypothesis 2, and hypothesis 3 in this study very positive and significant influence. Limitations of authors in this study only spread the questionnaire that is in the region of Kabil and taxpayers who have NPWP. After this research is expected for the authors who will come to add more variables that have not been used, as well as unscrupulous Director General of Taxation can disseminate about taxation to the community with various media.