PENGARUH PEMEBERLAKUAN PP NO 23 TAHUN 2018. PEMAHAMAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

Taxes are expected to be a source of funds that can deal with increasing economic problems that taxes are the largest source of income in Indonesia today. This study aims to analyze the application of PP no. 23 of 2018 on Taxpayer Compliance, to analyze

Tax Understanding on Taxpayer Compliance, to analyze Tax Sanctions on Taxpayer Compliance.

The analytical method used is multiple regression analysis, correlation coefficient, coefficient of determination and hypothesis testing through SPSS Version 25 software. Researchers use primary data in finding research information about research variables distributed to 308 respondents through probability sampling technique through the slovin formula.

The results of the study state that the effect of the implementation of PP No. 23 of 2018 has a probability value of 0.000 < sig 0.05 and 5.122 > 1.971. Thus Ha is accepted and H0 is rejected, then partially the effect of the application of PP No. 23 of 2018 has a significant effect on taxpayer compliance. Understanding Taxation has a probability value of 0.001 < sig 0.05 and 0.040 < 3.502. Thus Ha is accepted and H0 is rejected, then partially Tax Understanding have a significant effect on Taxpayer Compliance. Tax sanctions have a probability value of 0.044 > sig 0.05 and 0.022 < 1.971. Thus Ha is accepted and H0 is rejected, then partially Tax Sanctions have a significant effect on Taxpayer Compliance