Abstract:
This study aims to determine the effect of taxation socialization, knowledge
of tax regulations, with tax sanctions intervention on taxpayer compliance. This
research was conducted by distributing questionnaires as primary data to UMKM
Personal Taxpayers in KPP Pratama Cibitung according to the specified criteria.
The results of this study indicate that in a formal and simultaneous tax socialization,
knowledge of tax regulations, and tax sanctions have a positive and significant
effect on taxpayer compliance at KPP Pratama Cibitung. Where as based on the
results of path analysis in this study indicate that tax socialization is better able to
play a role in improving tax compliance if intervened with tax sanctions, while the
intervention variable (tax sanction) does not play a role in determining the
relationship of the influence of knowledge of tax regulations on tax compliance.
