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Tax revenue has been the most substantial source of government incomerecently. In 2009, about 73 percent of government revenue came from taxes. Thisforces taxation office to perform some efforts to maximize tax revenue. One of them isto employ self assessment system. In this system, taxpayer's awareness andcompliance is important. Factors influencing taxpayer's compliance includetaxpayer's perception of tax penalty and taxpayer's awareness.This research aims to examine the effect of perceptiondoaj:2a9bb847fb34488383433dcdd26057a5 fatcat:zwfs7h6dmndg3jswvggit4pose