The Effect of Taxation Knowledge and Tax Sanctions to Taxpayer Compliance
1Radhi Abdul Halim Rachmat, Djoko Roespinoedji
This study is to know how the influence of taxation knowledge and tax penalty to taxpayer obedience on the entrepreneur’s personal taxpayer in the Pratama Tax Service Office Bogor. The factors that is tested on this study is taxation knowledge and tax penalty as independent variable while taxpayer obedience as dependent variable. The sample that is used on this study is amount 100 respondents by using probability sampling method with slovin formula. While the analysis mehtode that is used on this study is multiple linear regression analysis on the significancy level amount 5% by using SPSS application. The result of this study show that taxation knowledge and tax penalty has influence significantly to taxpayer obedience in the Pratama Tax Service Office Bogor. While the amount of influence taxation knowledge and tax penalty on giving an influence contribution to taxpayer obedience as amount 80%.
Taxation knowledge, Tax Sanctions, Taxpayer Compliance.