The Effect of Tax Audit, Sanction, Awareness, and Understanding on Tax Compliance

The purpose of this research is to empirically test the influence of tax audit, tax sanction, awareness, and the level of tax understanding on tax compliance, using multiple linear regression analysis, assisted by the SPSS application. Data collection was carried out through a questionnaire distributed using Google Forms with 141 individual taxpayers (WP OP) respondents who are entrepreneurs or self-employers, residing on the Java island, as a result of simple random sampling. The research results indicate that tax sanctions and tax understanding have an influence on tax compliance, by attribution theory. The novelty of this research is that all variables are measured using indicators of real experience, not perceptual. Based on these findings, the Directorate General of Taxes (DJP) as the tax authority in Indonesia, can obtain information related to the implementation strategies of tax sanctions and effective tax socialization to encourage tax compliance. The indicators derived from this study question can also be used by future researchers to improve the measurement of other related variables.