PERAN NORMA DAN SANKSI TERHADAP PENINGKATAN KEPATUHAN PAJAK SUKARELA DAN PAKSAAN

Abstract

The problem that is being faced by the Indonesian government is due to the non-fulfillment of the target of state revenues from taxes in recent years, making voluntary tax compliance and coercive tax compliance interesting for research. The current development of the theory of tax compliance states that social-psychological factors have as important a role as deterrence factors. This study analyzes the influence, personal norms, social norms, national norms