PENGARUH E-FILLING, MODERNISASI SISTEM PERPAJAKAN, PEMAHAMAN PAJAK, SANKSI PERPAJAKAN TERHADAP KEPATUHAN PELAPORAN

Abstract

This research aimed to analyze the effect of E-Filling implementation, modernization of tax administration, tax understanding, and tax sanction on compliance of annual tax return of personal taxpayers. Moreover, there were 4 independent variables and 1 dependent variable. The research was quantitative. Futhermore, the instrument used questionnaires which were distributed at pratama tax service office, rungkut Surabaya. Addionally, the data collection technique used purposive sampling, in which the sample was based on criteria given. In line with, there were 100 respondents of personal taxpayers which were registered at pratama tax service offcie, rungkut Surabaya. In addition, the data analysist technique used multiple linerar regression with SPSS 23. The research result concluded that E-Filling implementattion, modernazation of tax administration system, and tax understanding had a positive effect on complience of annual tax return of personal taxpayers. On the other hand, tax sanction did not affect complience of annual tax return of personal taxpayers.
Keywords: e-filling, modernazation of tax