Dominasi Sanksi Pajak atas Pemahaman dan Sensus Pajak dalam Kepatuhan Wajib Pajak Orang Pribadi
-
Heni Apriani
*
Universitas Pamulang, Tangerang Selatan,
Indonesia
- Fitria Eka Ningsih Universitas Pamulang, Tangerang Selatan, Indonesia (*) Corresponding Author
Abstract
Individual taxpayer compliance is a crucial aspect in optimizing state revenue. However, previous research has shown inconsistent results regarding the influence of tax sanctions, tax understanding, and tax census on compliance, particularly for employees with company-sponsored tax deduction mechanisms. This study aims to examine the influence of these three variables on individual taxpayer compliance, both partially and simultaneously, using Attribution Theory as a theoretical basis. This study uses a quantitative explanatory approach through a survey with a saturated sampling technique of 70 individual taxpayers in a holding company. A total of 66 valid questionnaires were analyzed using multiple linear regression. The results indicate that tax sanctions significantly affect compliance, while tax understanding and tax census have no significant effect partially. Simultaneously, the three variables have a significant effect with a coefficient of determination of 35.8%. This finding highlights the context of corporate tax deductions as an institutional characteristic that needs to be considered in examining the relationship between tax understanding and compliance. This study contributes to tax compliance studies based on Attribution Theory and provides implications for designing tax policies that consider the role of law enforcement and tax deduction mechanisms.
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