Pengaruh Sosialisasi Perpajakan, Sanksi Administrasi dan Tingkat Pemahaman Wajib Pajak terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi dalam Memenuhi Kewajibannya (Studi Pph Pasal 21 pada Kpp Pratama Singsosari)

Abstract

Taxation not an easy job, in addition to the active role of the tax authorities, awareness and willingness Taxpayer are also very important in the conduct of the process of tax collection. The purpose of this research is to find the effect of between the Socialization Taxation, Administrative Sanctions and level of understanding on level of compliance of individual taxpayers. This type of research is explanatory research with a quantitative approach which aims to determine the causal relationship between the variables that exist in order to prove a hypothesis. A type of samples used in this study is simple random sampling using slovin formula to determine the number of samples, as many as 100 respondents. Collecting data in this study conducted by collecting data directly from the object studied using questionnaires. The data analysis is descriptive analysis, multiple linear regression analysis and classical assumption. The results of research showed Socialization of taxation, Administrative Sanctions and level of understanding on level of compliance of individual taxpayers simultaneously effect significantly. Administrative sanction is a variable that more dominant than the other variables