THE INFLUENCE OF TAX SANCTION AND RELIGIOSITY TOWARD TAX COMPLIANCE (Case Study at the Souvenir Shop in Magelang)

Abstract

The objective of this research in general was to test the factor that gave influence on tax compliance in Magelang. The specific objective of this research objective of this researchis was to test the tax sanction and religiosity whether two of them gave influence on tax compliance the in Magelang. The research was located in Magelang and conducted on May-June 2018. The population of this research were the owner of Souvenir Shop in Magelang. There were 35 respondents as the sample of the research. This research used non-probability and convenience sampling method. Questionnaire was used as the research tools to gather the data. The methods of data analysis in this research consisted of descriptive statistics analysis and multiple linier regression. The result of the hypothesis testing showed that the religiosity and tax sanction have influence on tax compliance of souvenirs and gift shop owner in Magelang