The Relationship Between Tax Sanctions and Taxpayer Compliance

Abstract

This study aims to examine the relationship between tax sanctions and taxpayer compliance in Cirebon Regency. The research employs a mixed-method approach by combining quantitative and qualitative methods involving 81 respondents. Data collection was conducted from July to September 2025. Quantitative data were analyzed using statistical tests, while qualitative data were analyzed descriptively. The results indicate that tax sanctions have a significant effect on taxpayer compliance. The implementation of firm and consistent sanctions has been proven to increase taxpayer compliance in fulfilling tax obligations. In addition, tax socialization and education not only function as coercive instruments but also serve as developmental tools to promote sustainable taxpayer compliance.