Influence of Taxpayer Awareness and Taxation Sanctions on Taxpayer Compliance (Case Study at Bandung Cibeunying Primary Tax Service Office)

This research was conducted to find out if Taxpayer awareness and tax sanctions affect \nTaxpayer compliance. Factors examined in this study are Taxpayer awareness and taxation \nsanctions as free variables and Taxpayer compliance as bound variables. This research method \nis an explanatory method with a survey approach. The population in this study is a Individual \nTaxpayer registered at KPP Pratama Bandung Cibeunying totaling 56,430 Taxpayers. The \nsamples taken in this study were determined using the Slovin formula. The data analysis used is \nmultiple linear regression analysis. Additionally, the program used in analyzing the data is SPSS \nfor windows version 23. The results showed that the influence of Taxpayer awareness and tax \nsanctions had an influence on Taxpayer compliance in KPP Pratama Cibeunying Bandung \nwhich is 25.4% and the remaining 74.6% is influenced by other factors that do not include \nvariables that the test authors.