PENGARUH PEMAHAMAN WAJIB PAJAK, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN BISNIS ONLINE DI PEKANBARU

Abstract

Abstract: The purpose of this study is to provide empirical evidence about the influence of
the taxpayer understanding, awareness of taxpayers and sanction tax compliance with tax
compliance individual who doing business online activities in Pekanbaru. The type of this
research is quantitative. The population in this study is an individual taxpayer who live in
Pekanbaru. The sample in this study is an individual taxpayer who doing business online
activities.Total sample is 100 respondents.The method of this sample using convenience
sampling method. The techniques used in this research is multiple linear regression.The
results of this research show that the partial understanding of the taxpayer does not
influencesignificantly with individual taxpayer compliance, while awareness of taxpayers and
sanction tax compliance have significantly affect with the individual taxpayers who doing
business online. And simultaneously, the understanding of the taxpayer, the taxpayer
awareness and sanction tax compliance have significantly influence with individual taxpayers
who doing business online in Pekanbaru.
Keywords: Understanding of the taxpayer, the taxpayer awareness, Sanctions Taxes,
Taxpayer Compliance.