The effect of tax awareness, tax sanction and tax knowledge towards the taxpayers compliance (a survey study on the individual taxpayers at Tax Office KPP Pratama Medan Barat)

Maharja, Felicia (2018) The effect of tax awareness, tax sanction and tax knowledge towards the taxpayers compliance (a survey study on the individual taxpayers at Tax Office KPP Pratama Medan Barat). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Indonesia is a developing country that has various potential to meet the growth targets. In order to meet the targets, Indonesia demands enormous amount of money which one of the greatest sources of funds is from tax sector. However, there are still a lot of people who are not aware of their obligation as taxpayers. As a result, the level of tax compliance in Indonesia is still low. The purpose of this research is to analyze tax awareness, tax sanction and tax knowledge as the factors that might affect taxpayer’s compliance at KPP Pratama Medan Barat. Type of quantitative research designed in this paper is causal comparative research. The population was taken from individual taxpayers registered at KPP Pratama Medan Barat. The research sample is 100 respondents and data were collected using accidental sampling technique, by distributing questionnaires to taxpayers who are visiting KPP Pratama Medan Barat. The data were analyzed using multiple linear regression analysis. The result shows that tax awareness and tax knowledge have a significant effect towards taxpayer’s compliance KPP Pratama Medan Barat, while tax sanction does not have any significant effect on taxpayer’s compliance at KPP Pratama Medan Barat. Moreover, tax awareness, tax sanction and tax knowledge simultaneously affect the taxpayer’s compliance KPP Pratama Medan Barat. The value of the coefficient of determination indicates that tax awareness, tax sanction and tax knowledge in the amount of 26.8% while the remaining 73.2% is affected or explained by other variables which are not included in this research model.

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