Eksplorasi Faktor Penentu Kepatuhan Wajib Pajak Orang Pribadi di Yogyakarta

Abstract

This research aims to determine the influence of tax understanding, tax awareness and tax sanctions on individual taxpayer compliance in the Special Region of Yogyakarta. This research is causality research. Causality research is a type of research designed to examine the possibility of a causal relationship between variables so that researchers can state the classification of the variables. The population used by researchers is individual taxpayers in Indonesia. The sample selection in this study used purposive sampling, with a sample size of 100 respondents. This research uses multiple linear regression analysis as a data analysis technique. The results of this research show that tax understanding and tax awareness do not influence individual taxpayer compliance in the Yogyakarta Special Region, but tax sanctions influence individual taxpayer compliance in the Yogyakarta Special Region.