Pengaruh Pengetahuan Perpajakan dan Penerapan Sanksi Terhadap Wajib Pajak Yang Melakukan Tindak Pidana Perpajakan.

Initially, tax was not a levy, but a voluntary gift given by the people to the king who had looked after the interests of the state, protected the country from enemy attacks, financed royal employees, and so on. Taxes can be an instrument for the government to measure how much people are aware of paying taxes or funding state administration and measuring the value of people's real income and welfare. Taxes are the largest state revenue used by the state to develop all regions in Indonesia. Realizing the importance of encouraging tax knowledge in an effort to increase tax compliance in the self-assessment system, providing and carrying out various counseling, outreach, service and public relations activities to provide knowledge to taxpayers to carry out their obligations as taxpayers. Legal problems that need attention in the future are the regulation and enforcement of the law regarding the resolution of tax disputes which have the potential to harm state revenues and criminal acts in the field of taxation as well as misuse of funds originating from state tax revenues. Even though tax law is included in state administrative law, it is strengthened by the regulation of criminal provisions in the tax law. Regarding the concept of tax sanctions, it is control or supervision by the government to ensure compliance with regulations by citizens so that violations do not occur. Fulfillment of taxpayers' tax obligations. The sanctions imposed aim to increase taxpayer awareness in fulfilling their tax obligations. [ABSTRACT FROM AUTHOR]