CD Skripsi
Pengaruh Sosialisasi Perpajakan, Tingkat Pemahaman Perpajakan, Kesadaran Wajib Pajak, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Melakukan Kegiatan Usaha Dan Pekerjaan Bebas (Studi Empiris Pada Wajib Pajak Orang Pribadi Di Kpp Pratama Senapelan Pekanbaru)
ABSTRACT
Tax reporting compliance of individuals who carry out business activities and freelance work is one way to maximize domestic tax revenue. This study aims to determine the effect of Tax Socialization, Tax Understanding Level, Taxpayer Awareness, and Tax Sanctions on Taxpayer Compliance. The population of this study is individual taxpayers who carry out business activities and freelance work registered Tax Office of the Pratama Senapelan Pekanbaru. The sample selection in this study uses the purposive sampling method. The sample selected in this study was 110 respondents. This study uses primary data by distributing questionnaires. The data processing method used is multiple linear regression using SPSS software version 30. The results of the study indicate that Tax Understanding Level, Taxpayer Awareness, and Tax Sanctions have a significant effect on Taxpayer Compliance. While Tax Socialization does not have a significant effect on Taxpayer Compliance.
Keywords: Tax Socialization, Level of Tax Understanding, Taxpayer Awareness, Tax Sanctions, Taxpayer Compliance
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