Pengaruh Sanksi dan Pengetahuan Wajib Pajak Terhadap Kepatuhan Pelaporan SPT PPh 21 : Studi Kasus di Desa Wotan Kecamatan Panceng Kabupaten Gresik

Mohammad Tsani Mubarok, Dwiyani Sudaryanti, Junaidi Junaidi

Abstract


This research examines the effect of tax sanctions and tax knowledge on compliance with reporting Annual Income Tax Returns (SPT PPh 21). The research is motivated by the importance of taxpayer compliance as an indicator of the effectiveness of the tax administration system, particularly among individual taxpayers. A quantitative method with an associative approach was employed. The sample consisted of 59 taxpayers in Wotan Village. Data were analyzed using SPSS version 26. The results show that tax sanctions and tax knowledge simultaneously have a significant effect on taxpayer compliance, as indicated by the F-test significance value of 0.000. Partial test results reveal that tax sanctions significantly affect taxpayer compliance with a significance value of 0.000. In addition, tax knowledge also has a significant partial effect on taxpayer compliance, with a significance value of 0.011. These findings indicate that stronger enforcement of tax sanctions and improved tax knowledge can enhance compliance in reporting SPT PPh 21.

Keywords : Tax sanctions, knowledge, compliance.


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References


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