PENGARUH EFEKTIVITAS E-SPT MASA PPN DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK BADAN DI KPP PRATAMA PONOROGO

Abstract

The Purpose of this research is to find out how much influence the effectiveness of the application of  SPT Value Added Tax (VAT) period and tax sanctions on taxpayer compliance at KPP Pratama Ponorogo. The corporate taxpayer who have been registered at the Ponorogo 2015-2019 tax service office are the population, 50 respondents were taken as the sample.

Researchers distributed questionnaires to corporate taxpayers via Google Form, because the research was conducted during a pandemic. The sampling technique used purposive sampling method. The data analysis methods that researchers use are reliability test, validity test, normality test, classical assumption test (multicollinearity test and heteroscedasticity test), multiple linear regression test and hypothesis testing consisting of simultaneous test (F-test), determination test (R²), partial test (t-test).

            The results of this research indicate that the effectiveness of e-SPT period Value Added Tax has a positive and significant effect on corporate taxpayer compliance. Tax sanctions have a positive and significant effect on taxpayer compliance. The coefficient of determination R² which shows 0.541, meaning that 54.10% of corporate taxpayer compliance is influenced by the effectiveness of e-SPT period Value Added Tax (VAT) and tax sanctions, while the remaining 45.90% of corporate taxpayer compliance is influenced by other variables not examined in this research.

Keyword: e-SPT period Value Added Tax (VAT), Tax Sanctions, Corporate Taxpayer Compliance, Purposive Sampling.