The influence of tax awareness and tax sanction towards Individual Taxpayers' Compliance at KPP Pratama Medan Polonia

Karina, Karina (2020) The influence of tax awareness and tax sanction towards Individual Taxpayers' Compliance at KPP Pratama Medan Polonia. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax is one of the sources of state revenue which is very important for the implementation and improvement of national development that aims to increase the prosperity and welfare of the people. Therefore, the community is expected to play an active role in contributing to increasing state revenues, in accordance with their abilities. The objectives of the research are to ensure the influence of tax awareness and tax sanction both partially and simultaneously on the individual taxpayers’ compliance in fulfilling their obligations as taxpayers. This research uses quantitative descriptive method. Primary data is collected from 100 questionnaires that are filled by individual taxpayers at KPP Pratama Medan Polonia. The result shows that tax awareness partially has significant influence towards individual taxpayers’ compliance, while tax sanction does not have significant influence towards individual taxpayers’ compliance. However, tax awareness and tax sanction simultaneously have significant influence towards individual taxpayers’ compliance. / Pajak merupakan salah satu sumber penerimaan negara yang sangat penting untuk implementasi dan peningkatan pembangunan nasional yang bertujuan untuk meningkatkan kesejahteraan rakyat. Karena itu, masyarakat diharapkan berperan aktif dalam berkontribusi meningkatkan pendapatan negara, sesuai dengan kemampuannya. Tujuan dari penelitian ini adalah untuk melihat pengaruh kesadaran pajak dan sanksi pajak baik secara parsial maupun secara keseluruhan terhadap kepatuhan wajib pajak orang pribadi dalam memenuhi kewajibannya sebagai wajib pajak. Penelitian ini menggunakan metode deskriptif kuantitatif. Data primer dikumpulkan dari 100 kuesioner yang diisi oleh wajib pajak orang pribadi di KPP Pratama Medan Polonia. Hasil penelitian menunjukkan bahwa kesadaran pajak secara parsial berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi, sedangkan sanksi pajak tidak memberikan pengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi. Namun, kesadaran pajak dan sanksi pajak secara keseluruhan memberi pengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi.

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