THE INFLUENCE OF TAX SYSTEM FAIRNESS, SOCIAL NORMS AND TAX SANCTIONS ON TAXPAYER COMPLIANCE BEHAVIOR

This research aims to determine the influence of tax system fairness, social norms and tax sanctions on taxpayer compliance behavior. Fairness of the tax system, social norms and tax sanctions as independent variables and taxpayer compliance behavior as the dependent variable. This research uses basic theory, namely behavioral theory. This research is quantitative research using primary data obtained from the Depok Sawangan Pratama Tax Service Office. The population of this research is 205,745 taxpayers at KPP Pratama Depok Sawangan. The sample for this study consisted of 105 respondents. The data quality test in this study used the validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, coefficient of determination (R2), F test, T test using SPSS version 22 . The results of this research show that the tax system justice variable has a significant effect on taxpayer compliance behavior, the second variable shows that social norms have a significant effect on taxpayer compliance behavior, the third variable shows that tax sanctions do not have a significant effect on taxpayer compliance, and the fourth variable is system justice taxes, social norms, and tax sanctions together have a significant effect on taxpayer compliance behavior.