The impact of tax examination, tax sanction, and tax incentive towards the individual taxpayer compliance at KPP Pratama Medan Barat

Albert, Albert (2021) The impact of tax examination, tax sanction, and tax incentive towards the individual taxpayer compliance at KPP Pratama Medan Barat. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The purpose of this research is to analyze tax examination, tax sanction and tax incentive as the variables that might influence taxpayer compliance at KPP Pratama Medan Barat. The population was taken from individual taxpayers registered at KPP Pratama Medan Barat. The research sample was taken from taxpayer enlisted at KPP Pratama Medan Barat. The research sample is 100 respondents and information was collected using accidental sampling method, by disseminating questionnaire to taxpayer who are going by KPP Pratama Medan Barat. The information were analyzed utilizing multiple linear regression. The results show that tax sanction and tax incentive partially impact taxpayer compliance at KPP Pratama Medan Barat, whereas tax examination does not partially impact taxpayer compliance at KPP Pratama Medan Barat. Besides, tax examination, tax sanction and tax incentive simultaneously impact the taxpayer compliance at KPP Pratama Medan Barat. The value of the coefficient of determination shows that tax examination, tax sanction and tax incentive are able to explain 26,8% the variation of taxpayer compliance whereas the remaining 73.2% is influenced or clarified by other factors which are not included in this research.

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