PENGARUH PENERAPAN E-FILING, FISKUS PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

Taxpayers’ compliance is obliged and awareness action towards the tax obligation auditing order. However, most people in Karangpilang Surabaya are doubtful to pay the tax. Some factors can affect their compliance. Therefore, thisresearch aimed to examine and analyze the effect of the implementation of an E-filling system, tax fiscal service, and tax sanction on the taxpayers' compliance at the KPP Pratama Karangpilang, Surabaya office. The research was quantitative. The population was 100 respondents with purposive sampling as the data collection technique. The respondents were chosen accidentally due to the required criteria as the data source. In line with that, thedata were primary, in which the researcher took directly on the spot among personal taxpayers. Moreover, the data were taken from KPP PratamaKarangpilang, Surabaya. Questionnaires as the instrument was distributed to the respondents. The result concluded that both E-filling implementation and fiscal tax service had a positive effect on taxpayers’ compliance. However, tax sanctions had a negative effect on taxpayers’ compliance. This meant, the E-filling system which was applied, could facilitate the taxpayers in KPP Pratama Karangpilang, Surabaya in paying the tax.