Influence of Taxpayer Awareness and Taxation Sanctions on Taxpayer Compliance (Case Study at Bandung Cibeunying Primary Tax Service Office)

Abstract

This research was conducted to find out if Taxpayer awareness and tax sanctions affect
Taxpayer compliance. Factors examined in this study are Taxpayer awareness and taxation
sanctions as free variables and Taxpayer compliance as bound variables. This research method
is an explanatory method with a survey approach. The population in this study is a Individual
Taxpayer registered at KPP Pratama Bandung Cibeunying totaling 56,430 Taxpayers. The
samples taken in this study were determined using the Slovin formula. The data analysis used is
multiple linear regression analysis. Additionally, the program used in analyzing the data is SPSS
for windows version 23. The results showed that the influence of Taxpayer awareness and tax
sanctions had an influence on Taxpayer compliance in KPP Pratama Cibeunying Bandung
which is 25.4% and the remaining 74.6% is influenced by other factors that do not include
variables that the test authors.