COACHING TAXPAYERS POLICY (TPWP) AND TAX PENALTIES AGAINST TAX COMPLIANCE

Abstract

This research aimed to analyze the effect of tax penalties on the willingness tax to pay , the effect of tax penalties and coaching taxpayers, and the willingness tax to pay on tax compliance. Selected samples as many as 206 SMEs as respondents on Tax Office Candisari in Semarang in 2015 with a purposive sampling technique. Analysis techniques using multiple regression analysis model of mediation. Tax penalties positive effect on tax compliance. Coaching Taxpayers have no effect on tax compliance. Tax penalties significant positive effect on willingness tax to pay. The willingness tax to pay significant positive effect to tax compliance.  Willingness tax to pay variable  have a  mediating role the effect of tax penalties against tax compliance.

Keywords: Tax Penalties, Coaching Taxpayer Policy (TPWP), Willingness Tax to Pay, Tax Compliance