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2021•Advances in economics, business and management research/Advances in Economics, Business and Management ResearchOpen access

Analysis of Increasing Taxpayer Compliance Through Awareness and Tax Sanctions in Medan City

Johnson, Muammar Rinaldi

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Abstract

This study aims to determine the effect of Taxpayer Awareness and Tax Sanctions on Taxpayer Compliance in Individual Taxpayers in Medan City.The population in this study is an individual taxpayer in the city of Medan.The results of the research analysis showed that Taxpayer Awareness and Tax Sanctions significantly influence the Compliance of Taxpayers in Individual Taxpayers in the city of Medan.The results of this study are supported by the value of R square (R2) which means that the Taxpayer Awareness and Tax Sanctions has an effect on the Compliance of Taxpayers on Individual Taxpayers in the city of Medan.While the remaining is influenced by other factors originating from outside this research model such as tax knowledge, tax audits, and tax amnesty.

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What this paper is about

This study aims to determine the effect of Taxpayer Awareness and Tax Sanctions on Taxpayer Compliance in Individual Taxpayers in Medan City.The population in this study is an individual taxpayer in the city of Medan.The results of the research analysis showed that Taxpayer Awareness and Tax Sanctions significantly influence the Compliance of Taxpayers in Individual Taxpayers in the city of Medan.The results of this study are supported by the value of R square (R2) which means that the Taxpayer Awareness and Tax Sanctions has an effect on the Compliance of Taxpayers on Individual Taxpayers in the city of Medan.While the remaining is influenced by other factors originating from outside this research model such as tax knowledge, tax audits, and tax amnesty.

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Available abstract

This study aims to determine the effect of Taxpayer Awareness and Tax Sanctions on Taxpayer Compliance in Individual Taxpayers in Medan City.The population in this study is an individual taxpayer in the city of Medan.The results of the research analysis showed that Taxpayer Awareness and Tax Sanctions significantly influence the Compliance of Taxpayers in Individual Taxpayers in the city of Medan.The results of this study are supported by the value of R square (R2) which means that the Taxpayer Awareness and Tax Sanctions has an effect on the Compliance of Taxpayers on Individual Taxpayers in the city of Medan.While the remaining is influenced by other factors originating from outside this research model such as tax knowledge, tax audits, and tax amnesty.

Key concepts: Taxpayer, Sanctions, Compliance (psychology), Business, Accounting, Political science, Law, Psychology

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Analysis of Increasing Taxpayer Compliance Through Awareness and Tax Sanctions in Medan City — Research Paper | ScholarLens