Pengaruh Penghindaran Pajak dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak (Studi pada Wajib Pajak di Kantor Pelayanan Pajak Pratama Tegal)

The implementation of self assessment tax system has not been able to change the taxpayer to perform activities independently and fair taxation. Tax planning is the first step in tax management. At this step to collect and research of tax laws in order to be selected types of tax saving do to the behavior of tax avoidance and tax evasion in the society is appearing. Tax avoidance belongs to every taxpayer's right, however Taxpayers do not mean that tax evasion could escape from tax sanction. Sanctions burdensome and unfair to taxpayers who are trying to find a gap or even violate the law are expected to be obedient. This study uses explanatory research with quantitative approach. The population used is Taxpayer registered at the Tax Office Primary Tegal and the sample used 100 respondents with accidental sampling technique. The result of this study partially variable is not significant effect of tax avoidance and tax sanction variable is significant effect. Variable of tax avoidance and tax sanction simultaneously have a significant influence on the Taxpayer Compliance. The most dominant variable influencing variables Taxpayer Compliance is variable taxation sanctions