The Role of Tax Law and Tax Sanctions on the Level of Taxpayer Compliance
Samsiah Samsiah*
Taxpayer compliance remains a critical determinant of national revenue performance, yet persistent gaps between regulatory provisions and their actual enforcement continue to constrain optimal tax collection. The purpose of this study is to examine the influence of tax regulations and tax sanctions on taxpayer compliance. Compliance among taxpayers is a key factor for increasing national revenue derived from taxation. In reality, however, compliance has not yet reached optimal levels. Tax regulations serve as a legal basis that outlines taxpayer duties and rights, while tax sanctions function as a controlling tool that fosters compliance through fear of punishment. A quantitative research method was adopted, featuring both descriptive and verificative elements. Data came from questionnaires distributed to taxpayers and were subjected to statistical analysis. According to the results, tax regulations and tax sanctions together produce a positive and meaningful effect on compliance. This finding suggests that improved knowledge and enforcement of tax rules, combined with rigorous penalties, correspond with higher compliance rates. To conclude, well defined tax laws and properly functioning sanctions are highly important for raising taxpayer compliance. Consequently, the government needs to strengthen the dissemination of tax information and enforce sanctions consistently, thereby creating a taxation system that is both fair and optimal.
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: a theoretical analysis. Journal of Public Economics, 1(3–4), 323–338. https://doi.org/10.1016/0047-2727(72)90010-2
Alm, J., Martinez‐Vazque, J., & Torgler, B. (2006). Russian attitudes toward paying taxes–before, during, and after the transition. International Journal of Social Economics, 33(12), 832–857. https://doi.org/10.1108/03068290610714670
Ardianti, S., & Sari, I. R. (2023). the Influence of Tax Socialization, Tax Knowledge and the Application of the E-Filling System on Taxpayer Compliance in Students At Universitas Pamulang. Marginal Journal of Management, Accounting, General Finance and International Economic Issues, 2(3), 755–768. https://doi.org/10.55047/marginal.v2i3.676
Devos, K. (2013). Factors influencing individual taxpayer compliance behaviour. Springer Science & Business Media.
Dumadi, D., Qur’an, N. I., Mulyani, I. D., & Rahmawati, T. (2020). Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Badan Usaha. Journal of Accounting and Finance (JACFIN), 2(2), 1–7. https://doi.org/10.46772/jacfin.v1i01.307
Elsani, K., & Tanno, A. (2023). Preferensi risiko dalam memoderasi pengaruh pemahaman peraturan perpajakan, sanksi perpajakan dan kesadaran wajib pajak terhadap kepatuhan wajib pajak. Owner: Riset Dan Jurnal Akuntansi, 7(2), 1401–1423. https://doi.org/10.33395/owner.v7i2.1398
Fitria, D. (2017). Pengaruh kesadaran wajib pajak, pengetahuan dan pemahaman perpajakan terhadap kepatuhan wajib pajak. JABE (Journal of Applied Business and Economic), 4(1), 30–44. https://doi.org/10.30998/jabe.v4i1.1905
Ghozali, I. (2013). Aplikasi Analisis Multivariat dengan Program IBM SPSS. Edisi 7. Semarang: Penerbit Universitas Diponegoro.
Hani, D. A. U., & Furqon, I. K. (2021). Pengaruh sanksi pajak serta pengetahuan masyarakat tentang pajak terhadap kepatuhan membayar wajib pajak. UTILITY: Jurnal Ilmiah Pendidikan Dan Ekonomi, 5(01), 10–15. https://doi.org/10.30599/utility.v5i01.1161
Indrawan, R., & Binekas, B. (2018). Pengaruh pemahaman pajak dan pengetahuan pajak terhadap kepatuhan wajib pajak UMKM. Jurnal Riset Akuntansi Dan Keuangan, 6(3), 419–428. https://doi.org/10.17509/jrak.v6i3.14421
Kustri, I. G. A. B. D., & Jati, I. K. (2025). Determinan Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Kabupaten Gianyar. Transekonomika: Akuntansi, Bisnis Dan Keuangan, 5(1), 1–7. https://doi.org/10.55047/transekonomika.v5i1.797
Mardiasmo. (2018). Perpajakan. Andi Offset.
Prayoga, A. E., Pahala, I., & Hasanah, N. (2021). Pengaruh Pemeriksaan Pajak, Pemahaman Peraturan, Sanksi Pajak, dan Relasi Sosial Terhadap Kepatuhan Wajib Pajak Restoran. Jurnal Akuntansi, Perpajakan Dan Auditing, 2(2), 318–343. https://doi.org/10.21009/japa.0202.08
Putri, L. Z., & Sari, S. P. (2025). Penerapan Sistem E-Filling Sebagai Tolok Ukur Kepatuhan Wajib Pajak Dalam Penyampaian SPT Tahunan. Transekonomika: Akuntansi, Bisnis Dan Keuangan, 5(2), 463–479. https://doi.org/10.55047/transekonomika.v5i2.873
Rahmawati, D., & Rustiyaningsih, S. (2022). Pengaruh Kualitas Pelayanan, Sanksi Perpajakan, Biaya Kepatuhan Pajak, Penerapan E-Filling, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak. JRMA| Jurnal Riset Manajemen Dan Akuntansi, 9(3), 192–209. https://doi.org/10.33508/jrma.v9i3.1066
Resmi, S. (2022). Perpajakan teori dan kasus. Jakarta: Salemba Empat.
Salimudin, A. (2022). Peran Hukum Pajak Dalam Meningkatkan Kepatuhan Wajib Pajak di Indonesia. Public Sphere: Jurnal Sosial Politik, Pemerintahan Dan Hukum, 1(2), 22–28. https://doi.org/10.59818/jps.v3i3.973
Samsiah, S., Komara, A., & Wahdiat, I. S. (2026). Impact of Tax Consultant Service Quality and Tax System on Taxpayer Compliance, Moderated By Sanctions. Journal of Social Research, 5(3), 1095–1106. https://doi.org/10.55324/josr.v5i3.3018
Saputra, Z., & Pramukti, A. (2021). Pengaruh Moral Pajak, Sanksi Pajak, dan Kebijakan Pengampunan Pajak Terhadap Kepatuhan Wajib Pajak Pada KPP Pratama Makassar Selatan. Center of Economic Students Journal, 4(4), 304–322. https://doi.org/10.56750/csej.v4i4.457
Sari, D. (2013). Konsep dasar perpajakan. Refika Aditama.
Sriniyati, S. (2020). Pengaruh Moral Pajak, Sanksi Pajak, dan Kebijakan Pengampunan Pajak Terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi. Jurnal Akuntansi, Ekonomi Dan Manajemen Bisnis, 8(1), 14–23. https://doi.org/10.30871/jaemb.v8i1.1913
Sugiyono. (2022). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Sunarto, S., & Liana, Y. (2020). Pengaruh penerapan sistem E-Filing, pemahaman perpajakan dan sanksi perpajakan terhadap kepatuhan Wajib Pajak. JIATAX (Journal of Islamic Accounting and Tax), 3(1), 9–16. https://doi.org/10.34208/mb.v13i2.1744
Tan, E., & Pradita, A. A. (2020). Pengaruh faktor internal, sanksi dan modernisasi administrasi perpajakan terhadap kepatuhan wajib pajak badan. Jurnal Pengembangan Wiraswasta, 22(2), 103–112. https://doi.org/10.33370/jpw.v22i02.420
Waluyo, W. B. I., & Ilyas, W. (2002). Perpajakan Indonesia. Salemba Empat.