An Applied Study for Increasing Individual Taxpayer Compliance Potential from the Voluntary Disclosure Program and Tax Sanctions Perspective at KPP Pratama Malang Selatan

Studi Aplikatif Potensi Peningkatan Kepatuhan Wajib Pajak Orang Pribadi Dari Perspektif Program Pengungkapan Sukarela Dan Sanksi Pajak di KPP Pratama Malang Selatan

Abstract

This applied study aims to analyze the impact of the Voluntary Disclosure Program (PPS) and tax sanctions on the compliance of individual taxpayers at the South Malang Primary Tax Office (KPP Pratama Malang Selatan). The study employs a quantitative approach using primary data collected via questionnaires from 100 individual taxpayers. The sample was selected using simple random sampling, and the data were analyzed through multiple linear regression using SPSS. The results indicate that the PPS does not have a significant effect on individual taxpayer compliance, whereas tax sanctions have a positive and significant effect. Simultaneously, both the PPS and tax sanctions significantly influence individual taxpayer compliance. The study recommends that the South Malang Primary Tax Office strengthen its outreach regarding the types and consequences of tax sanctions, alongside the consistent and proportional application of such sanctions. This approach should be implemented preventively—through notifications and education prior to obligation deadlines—followed by enforcement actions against taxpayers who fail to fulfill their obligations.