ANALISIS KESADARAN, PENYULUHAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KPP BATAM SELATAN

Muharram, Denissah
Permata Husda, Anggun

SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Vol 5 No 3 (2023): Scientia Journal

This study aims to analyze the effect of taxpayer awareness, tax counseling and tax sanctions on taxpayer compliance at KPP Batam Selatan. This study uses a descriptive and quantitative statistical approach with a population of 400,034 WPOP in Batam City and the sample in this study is 100 respondents and uses a questionnaire as a data collection instrument. From data analysis, it was found that taxpayer awareness affects taxpayer compliance with t count (7.309) > t table (1.985), tax counseling affects taxpayer compliance with t count (2.653) > t table (1.985) and tax sanctions affect taxpayer compliance with t count (2.089) > t table (1.985). Simultaneously the results of the F test on taxpayer awareness, tax counseling and tax sanctions affect taxpayer compliance with F count (53.608) > F table (3.09). Keywords: Taxpayer Awareness; Tax Counseling; Taxpayer Compliance; Tax Sanctions.