WIJAYA, JAMES EKAPRASETYO (2025) PENGARUH PEMAHAMAN PAJAK, KESADARAN PAJAK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA CIBINONG. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to see how much influence between tax understanding, tax awareness, and tax sanctions can affect the level of individual taxpayer compliance at the Cibinong Pratama Tax Service Office. The population in this study were all individual taxpayers registered at the Cibinong Pratama Tax Office. The sampling technique in this study was random sampling with the determination using the slovin formula, so that the sample in this study was 100 respondents. The method in this study was a descriptive quantitative method with multiple linear regression analysis techniques using Smart PLS Software version 4. The results of the study prove that tax understanding does not affect taxpayer compliance. However, tax awareness and tax sanctions have a positive and significant effect on taxpayer compliance. Keywords: Tax Understanding, Tax Awareness, Tax Sanctions, and Taxpayer Compliance Penelitian ini bertujuan untuk melihat seberapa pengaruhnya antara pemahaman pajak, kesadaran pajak, dan sanksi pajak dapat mempengaruhi tingkat kepatuhan wajib pajak orang pribadi pada Kantor Pelayanan Pajak Pratama Cibinong. Populasi pada penelitian ini adalah seluruh wajib pajak orang pribadi yang terdaftar di Kantor Pajak Pratama Cibinong. Teknik sampel pada penelitian ini adalah random sampling dengan penentuannya menggunakan rumus slovin, sehingga sampel pada penelitian ini sebanyak 100 responden. Metode pada penelitian ini adalah metode kuantitatif deskriptif dengan teknik analisis regresi linear berganda menggunakan Software Smart PLS versi 4. Hasil penelitian membuktikan bahwa pemahaman perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak. Namun, kesadaran pajak dan sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Kata Kunci : Pemahaman Pajak, Kesadaran Pajak, Sanksi Pajak, dan Kepatuhan Wajib Pajak
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