PENGARUH KESADARAN WAJIB PAJAK ORANG PRIBADI DAN PEMAHAMAN MENGENAI SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK
Daftar Isi:
- This study aims to determine the effect of taxpayer awareness and understanding of tax sanctions on individual taxpayer compliance at the Palembang Ilir Barat Tax Office. The population of this study is an individual taxpayer registered at the Palembang Ilir Barat Pratama Tax Office and the determination of samples using quantitative descriptive methods. This study used a sample of 117 respondents who were calculated using the Slovin formula. Data collection is done by questionnaire. The results of this study indicate that the awareness of individual taxpayers, and understanding of taxation sanctions, have a positive effect on individual taxpayer compliance at the Palembang Ilir Barat Pratama Tax Office.