THE INFLUENCE OF TAX KNOWLEDGE AND PERCEPTION OF TAX SANCTION TOWARDS INDIVIDUAL TAXPAYER COMPLIANCE IN BEKASI

Abstract

The purpose of this research was to test whether tax knowledge and perception of tax sanction gave positive influence towards tax compliance. Tax compliance was measured with 3 dimensions calculations, payment, and reporting. Both of perception of tax sanction and tax compliance used interval scale to measure the dimensions. Tax knowledge used nominal scale to measure the dimension. Research methodology used quantitative analysis with primary data. The research was conducted to individual taxpayer in Bekasi with the population of 347.541 numbered taxpayer. The research used Slovin formula to determine the sample 100 taxpayers. The data was analyzed using Multiple Linear Regression to test the influences and hypothesis. The result shows that tax knowledge is positively significant affect tax compliance, but perception of tax sanction has no significant affect tax compliance. The R-square on this research is 0.69 or 6,9%, which means the variation of independent variables observed in this study. The remaining 93,1% is explained by others variables which are not observed in this research.