THE INFLUENCE OF TAXATION KNOWLEDGE AND TAX SANCTIONS ON INDIVIDUAL TAXPAYER COMPLIANCE (CASE STUDY ON NON-EMPLOYEE INDIVIDUAL TAXPAYERS AT KPP PRATAMA BANDUNG CIBEUNYING)

Abstract

This research aims to find out whether tax knowledge and tax sanctions have an effect on individual taxpayer compliance, as well as finding out how tax knowledge and tax sanctions influence individual (non-employee) taxpayer compliance at KPP Pratama Bandung Cibeunying. The factors tested in this research are tax knowledge and tax sanctions as independent variables. Meanwhile, individual taxpayer compliance is the dependent variable. The research method used is the explanatory method. The population in this study is all individual taxpayers (non-employees) registered at KPP Pratama Bandung Cibeunying in 2022 with a total population of 56,623 taxpayers. The sampling technique used is engineering simple random sampling, using the formula Slovin. Meanwhile, the number of samples in this study was 100 individual taxpayers (non-employees). The analytical method used in this research is multiple linear regression analysis. The program used to analyze the data uses SPSS Ver25. Based on partial and simultaneous research results, it shows that knowledge of taxation and tax sanctions influence individual taxpayer compliance at KPP Pratama Bandung Cibeunying. The magnitude of the influence of tax knowledge and tax sanctions in providing support or contributing influence on individual taxpayer compliance is 61%.