The Influence of Taxpayer Awareness, Tax Sanctions, and the Level of Understanding of Taxpayers on Individual Taxpayer Compliance at KPP Pratama Gianyar

Made Sukma DWIPASARI (Warmadewa University, Indonesia)
I Made Wianto PUTRA (Warmadewa University, Indonesia)
Putu Gede Wisnu Permana KAWISANA (Warmadewa University, Indonesia)

Journal of Governance, Taxation, and Auditing
Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)

This study entitled The Effect of Taxpayer Awareness, Tax Sanctions, and the Level of Understanding of Taxpayers on Individual Taxpayer Compliance at KPP Pratama Gianyar. The problems studied in this study are: how is the influence of taxpayer awareness, tax sanctions, and the level of partial understanding of taxpayers on individual taxpayer compliance at KPP Pratama Gianyar. This study aims to determine the awareness of taxpayers, tax sanctions, and the level of partial understanding of taxpayers on individual taxpayer compliance at KPP Pratama Gianyar. The research sample is 100 respondents. The primary data collection was carried out using a questionnaire. The data analysis technique used is multiple linear regression. The results of this study show that there is a positive and significant effect partially from taxpayer awareness, tax sanctions, and the level of understanding of taxpayers on individual taxpayer compliance at KPP Pratama Gianyar.