Pengaruh Sosialisasi Perpajakan dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak
Bibliographic record
Abstract
Abstract. This study aims to determine the effect of tax socialization and the application of tax sanctions on taxpayer compliance. The methods used in this study are descriptive and verifiative. The population of this study is individual taxpayers registered at the Bandung Cibeunying Primary Tax Service Office. To determine the sample size of the study from such populations using the formula Slovin Formula. The data were analyzed using multiple regression and hypothesis test using t test and F test. The results showed that taxpayers at the Bandung Cibeunying Primary Tax Service Office in 2018 were compliant in carrying out tax obligations. The research data was processed using SPSS 17.0. The test results show that: 1) tax socialization has a significant positive effect on taxpayer compliance. 2) Tax sanctions do not affect taxpayer compliance. Keywords: Tax Socialization, Tax Sanctions, Taxpayer Compliance Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh sosialisasi perpajakan dan penerapan sanksi pajak terhadap kepatuhan wajib pajak. Metode yang digunakan dalam penelitian ini adalah deskriptif dan verifikatif. Populasi dari penelitian ini adalah wajib pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Bandung Cibeunying. Untuk menentukan ukuran sampel penelitian dari populasi tersebut menggunakan rumus Formula Slovin. Data dianalisis menggunakan regresi berganda dan uji hipotesis menggunakan uji t dan uji F. Hasil penelitian menunjukan bahwa wajib pajak di Kantor Pelayanan Pajak Pratama Bandung Cibeunying pada tahun 2018 sudah patuh dalam melaksanakan kewajiban perpajakan. Data penelitian diolah menggunakan SPSS 17.0. Hasil pengujian menunjukan bahwa: 1) sosialisasi perpajakan berpengaruh signifikan positif terhadap kepatuhan wajib pajak. 2) sanksi pajak tidak berpenagruh terhadap kepatuhan wajib pajak. Kata Kunci: Sosialisasi Perpajakan, Sanksi Pajak, Kepatuhan Wajib Pajak
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.002 | 0.004 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.001 | 0.001 |
| Scholarly communication | 0.002 | 0.001 |
| Open science | 0.000 | 0.001 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.014 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".