Analisis Pengetahuan Perpajakan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi

Abstract

This research aims to investigate the relationship between tax knowledge, perceptions of tax sanctions, and the level of individual taxpayer compliance. Taxes play a key role in financing public policy and economic development, making tax compliance essential to a nation's financial stability. In this context, taxpayers' understanding of taxation and their perceptions of tax sanctions can influence the extent to which they comply with tax obligations. This research method involves collecting data through surveys of a number of individual taxpayers. Survey questions focused on measuring the level of tax knowledge, perceptions of tax sanctions, and the level of tax compliance. The data is then analyzed using statistical techniques, including regression, to identify factors that influence tax compliance. The results of the analysis show that tax knowledge and perceptions of tax sanctions are significantly correlated with the level of individual taxpayer compliance. The implication is the need for the government and related institutions to increase tax literacy through an educational approach, as well as manage the tax sanctions system wisely in order to increase taxpayer compliance. This research provides in-depth insight into the psychological dynamics and knowledge involving taxpayer compliance, providing an empirical basis for policy improvements taxation, and illustrates the importance of government strategies in optimizing educational approaches and law enforcement to achieve optimal tax compliance.