Pengaruh Pengetahuan Perpajakan Dan Tingkat Efektivitas Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi

ABSTRACT This study aims to determine whether the variable knowledge of taxation, the effectiveness of tax sanctions have an influence on taxpayer compliance in the city of Palembang. The theory used in this research is Theory of Planned Behavior. The population in this study is an individual taxpayer. While the research sample is located in Ilir east 1 Palembang. The number of respondents in this study were 100 respondents. Data analysis technique used is multiple linear regression to know the influence of the variable knowledge and the effectiveness level of tax sanctions on taxpayer compliance. The results of this study indicate that all variables have an influence on tax compliance. Keywords : knowledge of taxation, the effectiveness of tax sanctions, tax complianc