Pengaruh Sosialisasi Perpajakan, Sanksi Pajak, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi: KEPATUHAN WAJIB PAJAKORANG PRIBADI

erlin sembiring erlin (universitas pamulang)
rusdi (Universitas Pamulang)

JEKOS (Jurnal Ekonomi dan Sosial)
Vol. 3 No. 2 (2026): My Jurnal Agustus 2026

This study aims to determine the effect of tax socialization, tax sanctions, and taxpayer awareness on individual taxpayer compliance at PT Stanford Teknologi Indonesia. The study used a quantitative method with a survey approach, with a population of 278 taxpayers. The sample was determined using a probability sampling technique with the Slovin formula, resulting in a sample of 164 respondents. Data were analyzed using statistical tests with SPSS version 26, including validity, reliability, classical assumption, multiple linear regression, and hypothesis tests. The results show that simultaneously, tax socialization, tax sanctions, and taxpayer awareness affect taxpayer compliance. Partially, tax socialization has no effect on taxpayer compliance, while tax sanctions and taxpayer awareness each have a significant effect on individual taxpayer compliance.   Keywords: Tax Socialization; Tax Sanctions; Taxpayer Awareness; Individual Taxpayer Compliance.