CD Skripsi
PENGARUH SOSIALISASI PERPAJAKAN, PEMAHAMAN PERPAJAKAN, SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK
This research aims to determine the influence of tax socialization, tax understanding, tax
sanctions on taxpayer compliance. The population in this research is MSME taxpayers,
business actors who use E-Commerce services for their business in Pekanbaru City.
Meanwhile, the sample in this study used the Lemeshow formula, namely 96 respondents.
The data used in this research is primary data collected through a questionnaire survey.
The data analysis technique used in this research is analysis with the SEM PLS 4.0
model. The results of this research show that tax socialization, tax understanding, and tax
sanctions have an influence on taxpayer compliance. The practical implication of this
research is the need to increase tax socialization, increase tax understanding, and increase
tax sanctions to ensure taxpayer compliance. Thus, the results of this research provide
valuable insights for practitioner policy makers and research in efforts to increase
taxpayer compliance.
Key words: tax socialization, understanding taxation, tax sanctions, taxpayer
compliance
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