@thesis{thesis,
		author={Timothy  Andre},
		title ={PENGARUH SOSIALISASI, PERSEPSI, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG ILIR TIMUR},
		year={2017},
		url={http://eprints.ukmc.ac.id/7728/},
		abstract={This research is intended to determine the effect of socialization, perception, and tax sanctions on compliance of Individual Taxpayers registered in Tax Office Primary East Ilir Palembang. The theory used in this research is the Theory Of Planned Behavior, the socialization of taxation, the perception of the Taxpayer, the tax sanctions, and the compliance of the Taxpayer. The population in this study are all Individual Taxpayers registered in the Tax Office Primary East Ilir Palembang which amounted 113.794. Sampling technique in this study used simple random sampling and determination of the number of samples using the Opinion Slovin so that the number of samples used as many as 100 respondents. Data analysis techniques used are descriptive statistical analysis, validity and reliability test, classical assessment test, multiple linear regression, and hypothesis test. The results obtained showed that the socialization of taxation, Taxpayer perceptions, and tax sanctions do not affect the compliance of Individual Taxpayers registered in the Tax Office Primary East Ilir Palembang.

Keywords: socialization of taxation, Taxpayer perceptions, tax sanctions, Taxpayer compliance.}
		}