PENGARUH SIKAP RASIONAL DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi pada Kantor Pelayanan Pajak Pratama Batu)

This study aims to determine whether rational attitudes and tax sanctions affect the compliance of individual taxpayers at the Batu Pratama Tax Office. The research method used is associative research, namely, research conducted to determine the relationship between two or more variables. The data analysis technique used is instrument test, classical assumption test, multiple linear regression equation, hypothesis testing. The results of the research obtained that the variable rational attitude and tax sanctions have partial test values of 3.040 and 3,717, this shows that rational attitudes and tax sanctions have a significant positive effect on the compliance of individual taxpayers who are registered at the Pratama Batu tax service office