PENGARUH PENERAPAN SISTEM E- FILING, KESADARAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI

Abstract

This research aimed to examine the effect of implementation of taxpayers’ e-Filing aawareness system and tax sanction on personal taxpayer’ compliance of Tax Service Office Krembangan, Surabaya. The research was quantitative. Whilen, the data collection technique used accidental sampling, in which the sample was taken accidentally as the researcher met accidentally. Moreover, the instrument was questionnaires which distributed directly to the respindents. The method used to determine the sample in population assessment is using Slovin Furthemore, there were 100 personal taxpayers registered of Tax Service Office Krembangan, Surabaya as sample: with 102 data. Additionally, the data analysis technique used multiple linier regression with SPSS 22. The reseach result concluded (1) the implementation of e-Filing system had insignificant effect on the personal taxpayers’ compliance of Tax Service Office Krembangan, Surabaya, (2) On the other hand, tax payers’ awareness had positive and significant effect on personal taxpayers’ compliance of Tax Service Office Krembangan, Surabaya, (3) Likewise tax sanctions had positive and significant effect on personal taxpayers’ compliance of Tax Service Office Krembangan, Surabaya.
Keywords: e-filing, awareness, sanction, complianc.