THE EFFECT OF E-FILING SYSTEM IMPLEMENTATION, TAX KNOWLEDGE AND TAX SANCTIONS ON INDIVIDUAL TAXPAYER COMPLIANCE
Abstract
ABSTRACTThis study aims to analyze the factors that affect individual taxpayer compliance with the E-filing System, Tax Knowledge and Tax Sanctions in fulfilling tax obligations at the Cilandak Pratama Tax Service Office. Factors that can affect Individual Taxpayer Compliance include E-filing System, Tax Knowledge and Tax Sanctions. The population of this study is individual taxpayers registered at the Cilandak Primary Tax Service Office. The sampling technique uses the slovin formula. The number of samples in this study was 389 samples. The method of collecting primary data by distributing questionnaires to taxpayers of personal persons. In this study, the hypothesis was tested using multiple regression analysis. The results of this study show that (1) The application of E-filing has no effect on Individual Taxpayer Compliance, (2) Tax Knowledge has no effect on Individual Taxpayer Compliance, (3) Tax Sanctions affect Individual Taxpayer Compliance, (4) The Application of E-filing, Tax Knowledge and Tax Sanctions affects Individual Taxpayer Compliance.
Keywords: E-filing, Tax Knowledge, Tax Sanctions, Individual Taxpayer Compliance
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