Pengaruh Penerapan E-Filing, Kesadaran Wajib Pajak, Pengetahuan Pajak, Sanksi Pajak, dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak (Studi Kasus Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Malang Utara)

Zuhrotul Nurvida Aini Putri, Noor Shodiq Askandar, M. Cholid Mawardi

Abstract


This study aims to determine the effect of implementing e-filing, taxpayer awareness, tax knowledge, tax sanctions, service quality on taxpayer compliance. The researcher determined that individual taxpayers who are active and registered at the North Malang Pratama Tax Office are the population. Meanwhile, the researcher used the slovin formula in determining the sample with 99 taxpayers as respondents. The research method used is primary data quantitative research with questionnaire data collection techniques using a 5-point Likert scale. The data analysis method used is multiple linear regression analysis using SPSS tools. The results of this study indicate that implementation of e-filing, taxpayer awareness, tax knowledge, tax sanctions, and service quality have a significant effect on individual taxpayer compliance, both partially and simultaneously.

Keywords : Implementation of e-filing, taxpayer awareness, tax knowledge, tax sanctions, service quality and individual taxpayer compliance

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