The impact of taxation law enforcement, administrative sanction, and taxpayers awareness towards tax compliance at KPP Pratama Medan Barat

Lim, Vicaria (2018) The impact of taxation law enforcement, administrative sanction, and taxpayers awareness towards tax compliance at KPP Pratama Medan Barat. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax is one of the most essential income for a country. Therefore, the number of tax collected has a significant effects towards the development of a country, including Indonesia. In order to increase the amount of tax collected, the level of tax compliance of the taxpayers must also be increased. There are several factors that may impact tax compliance. In this research, only three factors will be analyze, which are taxation law enforcement, administrative sanction, and taxpayers’ awareness. The research will be conducted at one of the Kantor Pelayanan Pajak (KPP) in Medan, which is KPP Pratama Medan Barat. The problem formulation of this research are how is the impact of taxation law enforcement towards tax compliance, how is the impact of administrative sanction towards tax compliance, and how is the impact of taxpayers’ awareness towards tax compliance. Hence, the objective of this research are to investigate the impact of taxation law enforcement, administrative sanction, and taxpayers’ awareness towards the level of tax compliance at KPP Pratama Medan Barat. The population in this research are all the taxpayers that are served at KPP Pratama Medan Barat and the sample of this research are 100 taxpayers that are served at KPP Pratama Medan Barat. The data used in this research includes primary and secondary data. This research resulted in findings that taxation law enforcement, administrative sanction, and taxpayers’ awareness have a significant and positive effects towards tax compliance at KPP Pratama Medan Barat.

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