The Effect of Self-Assessment System, Tax Sanctions on Tax Compliance with Individual Taxpayers in the City of Bandung

Abstract

The purpose of this study was to determine the effect of the Self Assessment System, Tax Sanctions on Tax Compliance of Individual Taxpayers in the city of Bandung. In this study the method used is a quantitative method with descriptive and verification approaches. In this study the population is registered taxpayers at the Bandung City Pratama tax service office Bandung Tegallega, Bandung Cibeunying, Bandung Karees, Bandung Bojonegara and Bandung Cicadas. The sample used was 400 taxpayers with the sampling technique using simple random sampling. The sample in this study was conducted by distributing questionnaires to taxpayers in each tax office. All variable data are normally distributed so that they qualify to be able to use multiple linear regression analysis. In testing the research hypothesis is the t test. coefficient of correlation and determination analysis. The Self Assessment System and Tax Sanctions have a significant effect on individual taxpayer compliance in this study.