PENGARUH KESADARAN WAJIB PAJAK, SANKSI PAJAK DAN PEMAHAMAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS PADA KPP PRATAMA SUKABUMI)

This study aims to determine the effect of taxpayer awareness, tax sanctions and tax understanding on personal taxpayer compliance. The independent variables studied are taxpayer awareness (X1), Tax Sanctions (X2), tax understanding (X3) and the dependent variable used is personal taxpayer compliance (Y). The population used is taxpayers registered at KPP Ptatama Sukabumi with a sample of 100 data using quantitative methods. Based on the results of data analysis, it is known that the variable of taxpayer awareness has an effect on personal taxpayer compliance, the variable of tax sanctions does not have an effect on personal taxpayer compliance and tax understanding has an effect on personal taxpayer compliance, while simultaneously, the variables of taxpayer awareness, tax sanctions and tax understanding equally have an effect on taxpayer compliance.

Keywords: Taxpayer Awareness, Tax Sanctions, Tax Understanding, Taxpayer Compliance