Pengaruh Self Assessment System, Pemahaman Perpajakan, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus KPP Pratama Bangkinang)

Abstract

This study aims to analyze the impact of the implementation of the self-assessment system, taxation understanding, and tax sanctions on the compliance of individual taxpayers registered at the Bangkinang Tax Office (KPP Pratama). The background of this research was driven by the low level of compliance in reporting annual tax returns in the region, thus raising questions about the factors that influence it. The method used was a quantitative survey approach, where questionnaires were distributed to 100 respondents using a chance sampling technique. Data analysis was carried out through multiple linear regression supplemented by classical assumption tests, t-tests, F-tests, and the coefficient of determination (R²). The research findings indicate that partially, tax understanding and tax sanctions have a significant impact on taxpayer compliance, while the self-assessment system does not show a significant effect. However, simultaneously, all three variables have a significant affect to taxpayer compliance behavior. These results support the attribution theory, which states that tax behavior is influenced by both internal and external factors. This study is expected to serve as an evaluation material for the KPP Pratama Bangkinang in encouraging increased tax compliance through system strengthening, tax education, and consistent application of sanctions.