PERSEPSI TERHADAP PENEGAKAN HUKUM PAJAK DAN KEPATUHAN WAJIB PAJAK

Policy attention to tax enforcement picked up after Law No. 8 of 1983 as most recently amended by Law No. 42 of 2009 were announced, and the large deficits of government budget. This study is aimed to explore relationship between law enforcement and taxpayer compliance. This study employed a quantitative descriptive design comprising a survey and interviews. Using multiple linear regression, the result of the study shows that tax law enforcement (administration law criminal law) have positive effect and significant toward taxpayer compliance. These results suggest that efforts to increase taxpayer compliance need to be tailored to the structure of the tax system, environment and the predominant behavior of the taxpayers