HowTax Awareness, Tax System, and Tax Sanctions Affect Young Entrepreneurs' Intention not to Commit Tax Fraud

This study aims to examine the effect of tax awareness, tax system, and tax sanctions on young entrepreneurs' intention not to commit tax fraud. The test method used in this research is multiple linear regression analysis method. This type of research is quantitative. The data used in the study are primary data. Obtained by using questionnaire the sample withdrawal method uses the Slovin formula so that 150 respondents are obtained and the sampling technique uses snowball sampling technique. The questionnaire is spread through google form and the data obtained is run using SPSS version 23 software the data is analyzed with descriptive statistical tests, data quality tests, classical assumption tests, hypothesis testing. Based on simultaneous hypothesis testing (F test) the variables of tax awareness, tax system, and tax sanctions affect the intention of entrepreneurs not to commit tax fraud. The results of partial hypothesis testing (t test) show that tax awareness, taxation system, and tax sanctions have a positive effect on the intention of young entrepreneurs not to commit tax fraud. The results of this study can assist the government in designing more efficient and effective tax policies for young entrepreneurs.