THE EFFECT OF TAX COMPLEXITY, FINANCIAL CONDITION AND TAX SANCTIONS ON TAXPAYER COMPLIANCE

Abstract

This study aims to determine the Effect of Tax Complexity, Financial Condition, and Tax Sanctions on Individual Taxpayer Compliance at KPP Pratama Batam Selatan. Quantitative method data analysis is the data analysis method used in this study. Individual Taxpayers registered at KPP Pratama Batam Selatan amounted to 400,034 Individual Taxpayers who became the population in this study. The sampling technique is carried out using the calculation of the Slovin formula. From the calculation of the Slovin formula, a sample was obtained in this study of as many as 100 respondents. Data collection was carried out by distributing questionnaires through Google Forms measured through Likert scales. Tests in this study include descriptive analysis, validity test, reliability test, multiple linear regression test, normality test, multicollinearity test, heteroscedasticity test, F test, t-test, and determination coefficient test using the SPSS 26 Program. The findings show that in terms of tax, complexity does not affect taxpayer compliance, while in terms of Financial Conditions and Tax Sanctions have a positive and significant effect on taxpayer compliance. And simultaneously Tax Complexity, Financial Conditions, and Tax Sanctions have an effect and are significant on the compliance of individual taxpayers in KPP Pratama Batam Selatan.