The ascendancy of tax knowledge, tax awareness and tax sanction toward individual taxpayer compliance in Permata Hijau Group

Ansany, Yumiko Midyawaty (2022) The ascendancy of tax knowledge, tax awareness and tax sanction toward individual taxpayer compliance in Permata Hijau Group. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax is one of the largest sources of state revenue, one of which comes from income taxes. Income taxes are derived from the payment of income tax from individual taxpayer. Tax is a mandatory contribution to the state by an individual or entity that is compelling based on the applicable law. Without tax, most state activities are difficult to carry out especially in protecting and advancing the public welfare, as well as educating the life of the nation. Hence, contribution and participation of people in the state is very much expected for the purpose of the greatest prosperity of the people in the nation. The purpose of this study aims on researching the impact of tax knowledge, tax awareness, and tax sanctions towards individual taxpayer’s tax compliance, focusing on the employees in Permata Hijau Group. This study is also a developed version of research conducted by several previous researchers who examined the factors that affect taxpayer compliance in different research area. The results show that tax knowledge and tax awareness have a significant positive influence on tax compliance. Meanwhile, tax sanctions have an insignificant negative influence on tax compliance. Simultaneously, tax knowledge, tax awareness, and tax sanctions have significant influence on tax compliance. / Pajak merupakan salah satu sumber penerimaan negara terbesar, yang mana salah satunya berasal dari pajak penghasilan. Pajak penghasilan berasal dari pembayaran pajak dari wajib pajak orang pribadi. Pajak adalah iuran wajib kepada negara oleh orang pribadi atau badan yang bersifat memaksa berdasarkan undang-undang yang berlaku. Tanpa pajak, sebagian besar kegiatan negara sulit dilakukan terutama dalam melindungi dan memajukan kesejahteraan umum, serta mencerdaskan kehidupan bangsa. Oleh karena itu, kontribusi dan peran serta masyarakat dalam bernegara sangat diharapkan demi kemakmuran rakyat sebesar-besarnya dalam bangsa. Tujuan penelitian ini adalah untuk mengetahui pengaruh pengetahuan perpajakan, kesadaran pajak, dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi, dengan yang berfokuskan pada karyawan di Permata Hijau Group. Penelitian ini juga merupakan pengembangan dari penelitian yang dilakukan oleh beberapa peneliti sebelumnya yang meneliti faktor-faktor yang mempengaruhi kepatuhan wajib pajak di daerah penelitian yang berbeda. Hasil penelitian menunjukkan bahwa pengetahuan pajak dan kesadaran pajak berpengaruh positif dan signifikan terhadap kepatuhan pajak. Sedangkan sanksi perpajakan berpengaruh negatif dan tidak signifikan terhadap kepatuhan pajak. Secara simultan, pengetahuan pajak, kesadaran pajak, dan sanksi pajak berpengaruh signifikan terhadap kepatuhan pajak.

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