The influence of tax knowledge, tax awareness, and tax sanction towards individual taxpayers' compliance in Kelurahan Tegal Sari I Medan

Chaiwyn, Cheryl (2021) The influence of tax knowledge, tax awareness, and tax sanction towards individual taxpayers' compliance in Kelurahan Tegal Sari I Medan. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Taxpayer compliance refers to a situation in which a taxpayer meets or complies all of his/her tax obligations. There are a number of factors that may influence the taxpayers’ compliance such as knowledge of the importance and benefits of taxation, awareness of reporting and paying taxes owed, and sanctions or penalties that might be imposed if taxpayers don’t comply with their taxes. Due to these factors, the writer conducted this study. This study aims to determine: (1) The influence of tax knowledge towards individual taxpayers’ compliance in Kelurahan Tegal Sari I Medan. (2) The influence of tax awareness towards individual taxpayers’ compliance in Kelurahan Tegal Sari I Medan. (3) The influence of tax sanction towards individual taxpayers’ compliance in Kelurahan Tegal Sari I Medan. (4) The influence of tax knowledge, tax awareness, and tax sanction simultaneously towards individual taxpayers’ compliance in Kelurahan Tegal Sari I Medan. The population of this study is the residents in Kelurahan Tegal Sari I Medan which is 6,435 people. The sample taken for this study is using the purposive sampling technique, with the total sample of 99 people. The data collection method is carried out using a survey related to the research problem, in the form of questionnaires and google forms. The result of this study shows that the independent variables such as tax knowledge, tax awareness and tax sanction have a significant and positive influence on the dependent variable which is individual taxpayers’ compliance in Kelurahan Tegal Sari I Medan. In addition, the three independent variables also simultaneously gives significant influence on the dependent variable./ Kepatuhan wajib pajak adalah suatu situasi dimana wajib pajak memenuhi atau mematuhi semua kewajiban perpajakannya. Ada beberapa faktor yang dapat mempengaruhi kepatuhan wajib pajak yaitu pengetahuan tentang pentingnya dan manfaat perpajakan, kesadaran untuk melaporkan dan membayar pajak yang terutang, dan sanksi atau hukuman yang mungkin dikenakan jika wajib pajak tidak mematuhi pajaknya. Karena faktor tersebut, penulis melakukan penelitian ini. Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh pengetahuan perpajakan terhadap kepatuhan wajib pajak orang pribadi di Kelurahan Tegal Sari I Medan. (2) Pengaruh kesadaran pajak terhadap kepatuhan wajib pajak orang pribadi di Kelurahan Tegal Sari I Medan. (3) Pengaruh sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi di Kelurahan Tegal Sari I Medan. (4) Pengaruh pengetahuan pajak, kesadaran pajak, dan sanksi pajak secara simultan terhadap kepatuhan wajib pajak orang pribadi di Kelurahan Tegal Sari I Medan. Populasi dalam penelitian ini adalah penduduk di Kelurahan Tegal Sari I Medan yang berjumlah 6.435 jiwa. Sampel yang diambil untuk penelitian ini menggunakan teknik purposive sampling, dengan jumlah sampel sebanyak 99 orang. Metode pengumpulan data dilakukan dengan menggunakan survey yang berkaitan dengan masalah penelitian, dalam bentuk kuesioner dan google form. Hasil penelitian ini menunjukkan bahwa variabel bebas yaitu pengetahuan pajak, kesadaran pajak dan sanksi pajak berpengaruh signifikan dan positif terhadap variabel terikat yaitu kepatuhan wajib pajak orang pribadi di Kelurahan Tegal Sari I Medan. Selain itu, ketiga variabel independen juga secara simultan memberikan pengaruh yang signifikan terhadap variabel dependen.

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