Pengaruh Sistem E-Filling, Kesadaran Wajib Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak di KPP Pratama 1 Padang
DOI:
https://doi.org/10.36057/jips.v5i2.470Keywords:
E-filling system, Taxpayer Awareness, Tax Sanctions, Taxpayer ComplianceAbstract
The purpose of this research is to provide empirical evidence of the effect of the e-filling system, taxpayer awareness and tax sanctions on taxpayer compliance. The population in this study were 100 respondents consisting of taxpayers registered at KPP Pratama Padang Satu. Purposive sampling technique is a sampling technique used in this study using the Slovin formula. The sample in this study were 100 respondents consisting of taxpayers registered at KPP Pratama Padang Satu. This type of research is quantitative research. Multiple linear regression analysis was used in this study. The results showed that the E-Feling system had no effect on taxpayer compliance at the Padang 1 Primary Tax Service Office, while taxpayer awareness and tax sanctions partially had an effect on Taxpayer Compliance at the Primary Tax Service Office Padang 1.
Downloads
References
[2](Indriyani, 2014). (2017). Pengaruh Kesadaran Wajib Pajak , Pelayanan Fiskus , dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi yang Melakukan Kegiatan Usaha dan Pekerjaan Bebas di Kota Samarinda The Effect of Taxpayer Awareness , Fiscal Services , and Tax Sanctions on. 19(1), 69–81.
[3]Januar, Isna Yuningsih, A. I. 2017). (2014). Pengaruh sanksi perpajakan, kesadaran perpajakan, pelayanan fiskus, dan tingkat pemahaman terhadap kepatuhan wajib pajak orang pribadi. Artikel Ilmiah, 2(1), 2–29.
[4] (Mendra, 2017). 1(4), 449–488.
[5]Rahman, 2016. (2019). PAJAK KENDARAAN BERMOTOR DI KABUPATEN MINAHASA SELATAN THE EFFECT OF TAXPAYER KNOWLEDGE , TAXPAYER AWARENESS AND MODERNIZATION OF TAX ADMINISTRATION SYSTEM TO TAXPAYER COMPLIANCE OF MOTOR VEHICLES IN. 7(3).
[6]Satria, D. N. (2021). Pph Badan Yang Dipengaruhi Oleh Pendapatan Dan Der Pada Perusahaan Transportasi Di Bei. Jurnal Riset Akuntansi, 13(1), 38–50. https://doi.org/10.34010/jra.v13i1.4001
[7]Solekhah, P. (2018). Pengaruh Penerapan Sistem E-Filing , Pemahaman Perpajakan , Kesadaran Wajib Pajak dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Purworejo. 1(1), 74–90.
[8]Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
[9]Santi, Anisa Nirmala. 2021. Analisis Pengaruh Kesadaran Perpajakan, Sikap Rasional, Lingkungan,, Sanksi Denda dan Sikap Fiskus Terhadap Kepatuhan Wajib Pajak (Studi Empiris Pada WPOP di Wilayah KPP Pratama Semarang). Skripsi. Semarang: Universitas Diponegoro.
[10]Sugiyono (2010). Perpajakan Teori dan Peraturan Terkini. Penerbit Andi, Yogyakarta.
[11]Widowati, Rizky. (2014). Kepatuhan Wajib Pajak Melalui Sosialisasi Perpajakan Sanksi Perpajakan, Pengetahuan Pajak dan Pelayanan Fiskus Tesis.
[12]Ilyas , Wirawan B, and Richard Burton, Hukum Pajak, Salemba Empat, 2004, 9.
[13]Jannah, Afifatul, (2014). Pengaruh Penerapan E-SPT PPN terhadap Efisiensi Pengisian SPT Menurut Persepsi Wajib Pajak Terhadap PKP di KPP Pratama Semarang Candisari Diss Universitas Stikubank.
Rahman (2019). Faktor-Faktor Yang Mempengaruhi Kemauan Membayar Pajak. Dinamika Keuangan dan Perbankan.
