PENGARUH TAX AVOIDANCE DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada Wajib Pajak di KPP Pratama Kota Sukabumi)
Daftar Isi:
- Andinda Restu Yuliani Efendi (1630611111) Muhammadiyah University Sukabumi. Effect of Tax Avoidance and Tax Sanctions on Taxpayer Compliance (Supervisor Ismet Ismatullah SE., M.Ak and Hj. Eris Darsawati., M.Pd) This study aims to determine the effect of Tax Avoidance and Tax Sanctions on Taxpayer Compliance. The variables used in this study are Tax Avoidance (X1), Tax Sanction (X2) and Taxpayer Compliance (Y). The statistical method used is WarpPLS Statistics Version 6.0. Parial research results show that Tax Avoidance affects Taxpayer Compliance and Tax Sanctions do not affect Taxpayer Compliance. Simultaneous research results show that Tax Avoidance and Tax Sanctions do not affect the Taxpayer Compliance.