PENGARUH PENERAPAN E-SYSTEM, SOSIALISASI, PENGETAHUAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Abstract

Tax has an important part in country's revenue source, in which used for economy development and state funding. However, taxpayers' compliance in having its taxation liabilities in Indonesia is considered low. This makes the country revenue in Indonesia is low also. Therefore, this research aimed to examine the effect of e-system application, socialization, knowledge and tax sanction on the personal taxpayers' compliance. The research was quantitative. While, the population was personal taxpayers who were listed on KPP Pratama Surabaya Sawahan. Moreover, the data collection technique used accidental sampling, in which the sample was taken accidentally as the researcher met the respondents. In line with, there were 100 respondents as sample. Furthermore, the data were primary and subject, with questionnaires as the instrument. The questionnaires were consist of some list of respondents' statement. In addition, the data analysis technique used multiple linear regression. The research result concluded e-system application, socialization, and tax knowledge had positive effect on the personal taxpayers' compliance. On the other hand, tax sanction had negative effect on the personal taxpayers' compliance.
Keyword: e-system application, tax socialization, tax knowledge, tax sanction, personal taxpayers’ compliance