Pengaruh Pemahaman, Sanksi Perpajakan Dan Moralitas Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Wilayah Dki Jakarta

Abstract

The purpose of this research is to examine the effect of Understanding, Sanctions and Morality on Individual Taxpayer Compliance. The independent variables used in this study are Understanding, Sanctions and Morality. Meanwhile, the dependent variable used in this study is Taxpayer Compliance. The population used in this study is individual taxpayers who work in the DKI Jakarta area by determining the number of samples in this study using the slovin formula and producing a sample of 100 people or taxpayers. This study uses purposive sampling as a sampling technique, and uses multiple linear regression as a data analysis technique and in processing the data using the SPSS program.Based on the research that has been done, it shows that understanding, tax sanctions and morality partially affect taxpayer compliance. Understanding, Sanctions and Morality also have a simultaneous effect on taxpayer compliance