PENGARUH PENERAPAN E-FILLING, PEMAHAMAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA SURABAYA

Abstract

Tax is the main source of the government’s funding activity and the development’s state. One of the obstacles which are holding the optimal tax revenue is taxpayer compliance. The research aimed to find out and examine, (1) The effect of e-filling on the personal taxpayer’s compliance; (2) The effect of tax understanding on the personal taxpayers’ compliancee; (3) The effect of tax sanction on the personal taxpayers’ compliance at the kPratama Tax Office Surabaya Wonocolo. The research population was personal taxpayers who have ever used e-filling at KPP Pratama Surabaya Wonocolo with 100 respondents. Furthermore, the research data used questionnaire data. Moreover, the research sample collection technique used incidental sampling. The research data analysis technique used multiple linear regressions. The research showed that; (1) the implementation of e-filling had a positive and significant effect on the personal taxpayers’ compliance; (2) tax understanding had a positive and significant effect on the personal taxpayers’ compliance; (3) Tax sanction had a positive and significant effect on the personal taxpayers compliance.