| dc.description.abstract | One of the largest sources of state revenue is from tax sector. Tax sector gives a
big contribute to National development. To optimize the sources of tax sector,so that
taxpayers compliance is needed. The tax laws and regulations are the basis or
guidelines for taxpayers in carrying out their obligation. For taxpayers who didn’t
carry out their obligation according to the current arrangement then the taxpayers
will be given tax sanctions. Tax sanction is a punishment that must be accepted if
taxpayers commit a violation. The imposition of tax sanctions can cause a deterrent
and fear effect so as to encourage taxpayer compliance. This study aims to determine
the implementation of tax sanctions in order to improve individual taxpayer
compliance, the constraints and efforts made, and the potential for tax sanctions to
increase individual taxpayer compliance at Low Tax Office Binjai.
The type of research used by the author is qualitative research with descriptive
analysis methods. The data collected by the authors from various sources such as
observations, interviews, and document studies which are then processed
systematically so that they can answer the problem formulation that has been
determined.
The results of this study indicate that the implementation of tax sanctions in
increasing the compliance of individual taxpayers has the potential because the
number of individual taxpayers who are subject to sanctions decreases. Where the
number of individual taxpayers increases as well as the number of individual taxpayers
who report the Annual Tax Returns. However, there are still obstacles faced by Low
Tax Office Binjai in implementing tax sanctions in increasing individual taxpayer
compliance. | en_US |
