Abstract: The number of taxpayers increases from year to year. But the increase in the number of taxpayers is not offset by the compliance of taxpayers in paying taxes. This study aims to determine the effect of tax knowledge, tax sanctions and subjective norms on individual taxpayer compliance at the Tabanan Pratama Tax Service. This research was conducted at Tabanan Pratama Tax Service. The number of samples taken was 100 taxpayers with accidental sampling technique. Data collection was carried out by distributing questionnaires. Data were analyzed using multiple linear regression analysis. The results showed that tax knowledge and subjective norms had a positive effect, while tax sanctions did not affect individual taxpayer compliance at the Tabanan Pratama Tax Service
Keywords: taxpayer compliance; subjective norms; taxation knowledge; tax sanctions.
Title: Effects of Taxation Knowledge, Tax Sanctions, and Subjective Norms on Personal Taxpayer Compliance
Author: Ida Bagus Krisna Aristana, I Made Pande Dwiana Putra
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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