Pengaruh Kesadaran, Tax Amnesty dan Sanksi Terhadap Kepatuhan Wajib Pajak Pribadi di Bidang Pendidikan

Abstract

This research discusses the influence of consciousness, tax amnesty, and sanctions on tax compliance. The purpose of this research was to examine the influence of consciousness, tax amnesty and sanctionson tax compliance. The dependent variable that used for this research is the taxpayer compliance and for the independent variables are awareness, tax amnesty, and sanctions. The object of this research consisted of 100 respondents of individual taxpayer on educational sector at Sintang, West Borneo. The analitycal tool used in this research is multiple regression analysis using SPPS 20. Partially, awareness and sanctions have positive effect on tax compliance. While the tax amnesty have no positive effect on tax compliance.