@thesis{thesis,
		author={Cahyani  Anggita},
		title ={ANALISIS SANKSI PERPAJAKAN ATAS PERILAKU KETIDAKPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA SURABAYA SAWAHAN},
		year={2022},
		url={http://eprints.ubhara.ac.id/2320/},
		abstract={The government has established tax sanctions in the Law on General Provisions and Tax Procedures. But there are some taxpayers who still neglect tax obligations so as to cause tax sanctions or fines. The purpose of this study is to analyze both administrative and criminal tax sanctions given to taxpayers for non-compliance behavior of Individual Taxpayers. The approach used is a descriptive qualitative research approach. The data collection methods used are participative observation methods, interviews, and documentation. The techniques used to analyze the data are source triangulation techniques, techniques, and time. The result of the process is the low awareness of the taxpayer community to pay taxes, many reasons arise when taxpayers are required to report annual tax returns even though the level of service provided by KPP Pratama Surabaya Sawahan employees is already very good.}
		}