Peran Sanksi Perpajakan Dalam Mendorong Kepatuhan Wajib Pajak Orang Pribadi

PRATAMA, MUHAMMAD ARYA BATISTA (2024) Peran Sanksi Perpajakan Dalam Mendorong Kepatuhan Wajib Pajak Orang Pribadi. Tugas Akhir (S1) - thesis, Universitas Bakrie.

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Abstract

Taxes have a very important role in state revenue and are the backbone for financing government spending. So everyone needs to know how to pay for products. If a person or entity does not follow the tax payment rules, they will be subject to tax sanctions. For this reason, it is necessary to know the role of tax sanctions in encouraging individual taxpayer compliance. The problem statement for this research is: How do the roles, mechanisms and factors of tax sanctions encourage tax compliance? The aim is to understand and analyze the role, mechanisms and factors of tax sanctions in encouraging tax compliance. The research method used in this research is a descriptive qualitative method, through literature study and interviews. The research results show that tax sanctions have a positive effect on taxpayer compliance. This is because taxpayers will fulfill their tax obligations if they perceive that the sanctions imposed will cause more harm to them. So the higher or heavier the tax sanctions applied, the higher taxpayer compliance will be. The role of tax sanctions is to be able to act as a medium for demanding or forcing people to pay taxes. Then this tax sanction is useful in ordering people to pay taxes and becomes a material for encouraging people to comply with taxes.

Item Type:	Thesis (Tugas Akhir (S1) - )
Uncontrolled Keywords:	Tax, Tax Sanctions, Taxpayers, Compliance
Subjects:	Accounting Accounting > Tax Accounting Thesis > Thesis (S1)
Divisions:	Fakultas Ekonomi dan Ilmu Sosial > Program Studi Akuntansi
Depositing User:	Muhammad Arya Batista Pratama
Date Deposited:	16 May 2024 06:44
Last Modified:	16 May 2024 06:44
URI:	https://repository.bakrie.ac.id/id/eprint/9488

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