ANALISIS KOMITMEN PENGETAHUAN, KEPATUHAN, DAN KESADARAN WAJIB PAJAK ORANG PRIBADI TERHADAP PENYAMPAIAN SPT TAHUNAN PPH DIMASA NEW NORMAL (Studi pada Masyarakat di Kecamatan Lowokwaru Kota Malang)

Abstract

The purpose of this research is to determine the effect of commitment to knowledge of taxpayers, taxpayer compliance, and awareness of individual taxpayers on the submission of annual income tax returns in the new normal period. This research is included in quantitative research with correlational research to test the research hypothesis. The research sample was determined by the simple random sampling method (Simple Random Sampling) with 100 respondents. The results of the research show that from the partial hypothesis test, the commitment to knowledge of taxpayers has a positive and significant effect on the submission of annual income tax returns in the new normal period, taxpayer compliance has a positive and significant effect on the submission of annual income tax returns in the new normal period, taxpayer awareness has a positive and significant effect on delivery Annual Income Tax Return during the new normal period.

Keywords: Taxpayer knowledge commitment, taxpayer compliance, taxpayer awareness, submission of annual income tax returns in the new normal.