PENGARUH PEMAHAMAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA SUKABUMI

The Directorate General of Taxes (DGT) plays a central role in collecting tax revenue in Indonesia, which is the country's primary source of funding for improving public welfare. Taxpayer compliance is a crucial component influencing tax revenue. However, 2021 data shows that the compliance rate for annual tax returns (SPT) reporting at the Sukabumi Pratama Tax Office (KPP Pratama) remains low, at 11.96% of the total registered taxpayers.
This study used a quantitative method with a survey approach. The study population was 659,109 individual taxpayers registered at the Sukabumi Pratama Tax Office in 2021. The research sample was determined using the Slovin formula, resulting in 250 respondents selected through random sampling. This study concluded that tax understanding and tax sanctions, both partially and simultaneously, have a positive influence on individual taxpayer compliance at the Sukabumi Pratama Tax Office.
Keywords: Taxpayer Compliance, Tax Understanding, Tax Sanctions, Sukabumi Pratama Tax Office.