INFLUENCE OF TAX KNOWLEDGE, TAXPAYER AWARENESS AND USE OF E-FILING SERVICES TOWARDS COMPLIANCE OF PRIVATE TAXPAYERS AT PT GUNATRONIKATAMA CIPTA IN 2020

Fatma Chairunissa, Haryono Haryono

Abstract


Taxes are one of the sources of state revenue that have an important role to support development financing. The problem that often arises is the level of community compliance in carrying out tax obligations. A compliant taxpayer is taxpayers who understand and can comply with their rights and obligations in the field of taxation. The purpose of this study is to analyze the Influence of Tax Knowledge, Taxpayer Awareness and Use of e-Filing Services on Taxpayer Compliance at PT Gunatronikatama Cipta In 2020. Taxpayer Compliance is a devenden variable, while Tax Knowledge, Taxpayer Awareness and Use of e-Filing Services are independent variables. The sampling method used is a method of random sampling (simple random sampling). The research method in this study is quantitative, while the analytical technique used in this study is multiple linear regression analysis. Regression test results showed that 67% of factors affecting taxpayer compliance could be explained by tax knowledge, taxpayer awareness and use of e-filing services. The remaining 33% was explained by other factors not studied in the study. The F test showed that simultaneously variable tax knowledge, taxpayer awareness and the use of e-Filing services had a significant positive effect on taxpayer compliance. Then partially variable taxpayer awareness and the use of e-Filing positively affect taxpayer compliance at PT Gunatronikatama Cipta In 2020. While the tax knowledge variable has no effect on taxpayer compliance. Thus, the higher the level of taxpayer awareness and also in using e-Filing services, then taxpayer compliance will also increase.

 

Keywords: Tax Knowledge, Taxation Yearning, Taxpayer Awareness, Use of e-Filingservices and Compliance of Taxpayer


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