Analisis Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan, Dan Penghindaran Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di KPP Pratama Jakarta Pulo gadung Tahun 2020

Abstract

This study aims to analyze the effect of taxpayer awareness, tax sanction, and tax avoidance on tax compliance at KPP Pratama Jakarta Pulogadung in the year of 2020. 

The research methodology used is quantitative method with cross section data and primary data obtained from questionnaires. Mechanical sampling uses purposive sampling method with the data in 2020. The data analysis technique used is multiple linear regression to test the validity, reliability test, the test model stability, linearity test, normality test, classic assumption test (test multicollinearity, heteroscedasticity test) and hypothesis testing t-statistic and f-statistic to examine the effect together with a significance level of 5%. 

The results of this study show that in variables of Taxpayer awareness, tax sanction, and tax avoidance have a positive impact and significant on the Tax Compliance. Meanwhile, independent variables of Taxpayer Awareness, Tax Sanction, and Tax Avoidance simultaneously together have a significant relationship to the dependent variable of Tax Compliance. Coefficient of determination from this study show 72,80%. It show that the variations of the independent variables such as Taxpayer Awareness, Tax Sanction, and Tax Avoidance are able to explain the rise and fall of the dependent variable variation Tax Compliance is 72,80%, while the remaining of 27,20% is affected by other independent variables