The Influence of Tax Sanctions and Taxpayer Understanding on Individual Annual Tax Return Reporting at the Bodhicitta Buddhist School in Medan

This research aims to determine the influence of tax sanctions and taxpayer understanding on individual annual tax return reporting at the Bodhicitta Buddhist College in Medan. This research uses quantitative data and the data source is a primary data source. The unit of analysis and observation in this research is the Bodhicitta Buddhist College teachers with a population of 105 teachers in 2023. From the population, selected using purposive sampling techniques and obtained 84 teachers who have NPWP. The coefficient of determination (R Square) is 0.521 or 52.1%, which means that the annual SPT reporting variable can be explained by the variables of tax sanctions and taxpayer understanding. The conclusion from the results of this research shows that partially tax sanctions have no effect and are not significant on annual SPT reporting and taxpayer understanding has a significant effect on annual SPT reporting. Simultaneously, tax sanctions and taxpayer understanding have a significant effect on annual SPT reporting.