PENGARUH PERSEPSI WAJIB PAJAK MENGENAI SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

The purpose of this research is to determine the effect of  taxpayer’s perception of tax penalties on taxpayer’s compliance. Population of this research are all individual taxpayer’s who are registered in one of small Tax Office in Bandung. The sampling technique was used by simple random sampling. The number of samples which is determined by Slovin method with the critical value of 5% is 100 respondent. Simple linear regression analysis was used to examine a relationship of dependent variable to independent variable. The results of this research showed taxpayer’s perception of tax penalties have affect on taxpayer compliance, by influenced for amount 26.1%, whereas the remaining 73.9% by other factors not observed.

Keywords: Perception Taxpayer’s, Tax Penalties, Taxpayer’s Compliance