PENGARUH PENGETAHUAN, SOSIALISASI DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK NOTARIS DI PALEMBANG

Stefani, Marcellia (2019) PENGARUH PENGETAHUAN, SOSIALISASI DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK NOTARIS DI PALEMBANG. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine whether knowledge variables, tax socialization, and tax sanctions have an influence on taxpayer compliance of individuals who do free work. The theory used in this study is Theory of Planned Behavior. The data used in this study are primary data in the form of questionnaires. Samples are applied using purposive sampling. This research sample is a taxpayer of an individual who does free work as a notary in the city of Palembang, as many as 56 respondents. The statistical model used to test the hypothesis in this study is multiple linear analysis with the help of SPSS version 25. The results obtained indicate that knowledge has a significant positive effect on taxpayer compliance, Tax socialization has a significant negative effect on taxpayer compliance, and tax sanctions have no effect towards taxpayer compliance of individuals who do free work. Keywords: Knowledge, Tax Dissemination, Tax Sanctions, Taxpayer Compliance, Free Employee Taxpayers .

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