Krisna: Kumpulan Riset Akuntansi
Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi

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

I Gusti Agung Prama Yoga (Fakultas Ekonomi dan Bisnis Universitas Warmadewa)
Tjokorda Istri Agung Lita Apriliana Dewi (Fakultas Ekonomi dan Bisnis Universitas Warmadewa)



Article Info

Publish Date
06 Jul 2022

Abstract

This study aims to research the implementation of e-Filing, tax socialization, taxpayer awareness and tax sanctions partially and simultaneously on individual taxpayer compliance. The location of this research is at East Denpasar Primary Tax Office. The population uses individual taxpayers at East Denpasar Primary Tax Office and 100 respondents for samples . Data analysis technique using Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, Coefficient of Determination Test, F Test and t Test. From the results of study obtained the results: 1) the effect of e-Filing aplication has a positive and not significant effect, where the t-count is 1.268 and the significance value is 0.208, 2) the tax socialization has positive and insignificant effect, where the t-count value is 0.131 and the significance value is 0.896. 3) taxpayer awareness has significant positive effect on individual taxpayer compliance, where the t-count value is 3.138 and the significance value is 0.002. and 4) tax sanctions have a significant positive effect on individual taxpayer compliance, where the t-count value is 5.586 and the significance value is 0.000. The magnitude of independent variables on individual taxpayer compliance is 58.4%. Keywords: e-Filing, Tax Socialization, Taxpayer Awareness, Tax Sanctions and Individual Taxpayer Compliance

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Journal Info

Abbrev

krisna

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

KRISNA: Kumpulan Riset Akuntansi is a journal research published by Accounting Department, Faculty of Economics, Warmadewa University. This Journal is a group of research including accounting and business development, such as financial accounting, management accounting, Auditing, tax, accounting ...