PENGARUH SOSIALISASI PERPAJAKAN, PENGETAHUAN PERPAJAKAN, PERSEPSI WAJIB PAJAK TENTANG SANKSI PAJAK DAN IMPLEMENTASI PP NOMOR 23 TAHUN 2018 TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI
(STUDI EMPIRIS PADA WAJIB PAJAK DI KABUPATEN BADUNG)
Keywords:
taxation socialization, taxation knowledge, taxpayer perceptions about tax sanctions and PP implementation, No. 23 of 2018 towards taxpayer complianceAbstract
The purpose of this study was to analyze the effect of tax socialization, tax knowledge, taxpayers' perceptions of tax sanctions and the implementation of PP. No. 23 of 2018 towards taxpayer compliance.This study uses primary data with survey methods using questionnaire media. The population in this study were effective taxpayers in North Badung KPP and South Badung Pratama KPP with a total population in 2019 of 76,305 taxpayers. Sampling was done by means of porpusive sampling. The number of samples was determined by using the Slovin formula and obtained by respondents of 100 people. Data analysis techniques in this research are descriptive statistics, test instruments, classic assumption tests, multiple linear regression analysis and model feasibility tests.Based on the results of the analysis conducted, it was concluded that taxation socialization and perceptions of taxpayers about tax sanctions have a positive effect on taxpayer compliance, while tax knowledge and PP implementation. No. 23 of 2018 does not affect taxpayer compliance.
