The Effect of Knowledge Taxpayer, Moral Taypayer and Tax Sanctions on Taxpayers Compulsory

Abstract

This research examine the relationship between knowledge taxpayer, moral taxpayer, tax sanctions, taxpayers Compulsory. Objects in this study are Taxpayer Knowledge, Taxpayer Moral, Tax Sanctions, and Taxpayer Compliance. This research was conducted at KPP Pratama Bandung. Therefore the authors use population data from taxpayers who are active in reporting taxes even though it may not be in every year. Sample determination technique used in this research is non probability sampling. Sampling is done by distributing questionnaires to taxpayers who are paying annual tax return. The sample in this study is taken from the population of Individual Taxpayers in the Tax Office Pratama Tegalega Bandung. The results of research in the field, can be known partially knowledge of taxpayers have a positive effect on taxpayer compliance of individuals in KPP Pratama Tegalega Bandung. Index