Analysis of Ways to Improve Individual Taxpayer Compliance

Abstract

Taxes are one of the sources of state income that are used for national development funds to realize the welfare of all people in Indonesia. In Indonesia, especially in Bandung, the rate of return of tax returns (SPT) shows a low level, because the realization is still lower when compared to the number of registered taxpayers. Previous research has shown that a high level of public awareness and high tax sanctions are the causes. The purpose of this study is to examine the efforts that need to be made in increasing the compliance of private persons based on previous research, namely by examining the effect of these two factors on the level of taxpayer compliance. The data analysis method used is a quantitative approach using an econometric model, namely multiple linear regression analysis. This study shows that the taxpayer awareness variable affects taxpayer compliance as indicated by the tcount (2,780)> ttable (1,984). Likewise, with the variable tax sanctions on taxpayer compliance where tcount (4,885)> t table (1.984) which means that tax sanctions affect taxpayer compliance in paying personal taxes. For the value of Fcalculated23.693> F table of 3.09, which means that the awareness of taxpayers and tax sanctions simultaneously affect taxpayer compliance in paying personal taxes at KPP Bandung