PENGARUH PENERAPAN E-FILING, SOSIALISASI PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Abstract

This research aimed to examine the effect of implementation of E-Filling, tax socialization, and tax sanction on personal taxpayers’ compliance. While, the population was personal taxpayers’ compliance which were listed on Pratama Tax Service Office, Sidoarjo Selatan. The research was quantitave with questionsnaires as the instrument. Moreover, the data collection technique used nonprobability sampling used technique accidental sampling, in which the sample was taken accidentally as the researcher met and suitable with the data source. In line with, there were 100 respondents of personal taxpayers as sample. Furthermore, the data analysis technique used multiple linear regression with SPSS 25. The research result concluded the implementation of E-Filling had positive effect on personal taxpayers’ compliance were listed on Pratama Tax Service Office, Sidoarjo Selatan. Likewise, tax socialization had positive effect on personal taxpayers’ compliance were listed on Pratama Tax Service Office, Sidoarjo Selatan. On the other hand, tax sanction did not affect personal taxpayers’ compliance were listed on Pratama Tax Service Office, Sidoarjo Selatan.
Keyword: e-filing, tax socialization, tax sanction, taxpayers’ compliance