PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI PALEMBANG

This research aims to determine the comprehension of tax regulation and tax sanction for compliance of individual taxpayers in Palembang City. The population used in this research is the individual taxpayer that registered at the Palembang Ilir Timur Tax Office. The sample set by using convenience sampling. The number of respondents who got as many as 100 respondents. Data were tested using SPSS Statistic 23. The result of this research indicate that the variable which stated that comprehension regulation of tax and sanction of tax is take effect with taxpayer compliance at Palembang City. Keywords: Comprehension of tax regulation, Sanction of tax, Taxpayer Compliance