Open AccessPENERAPAN SISTEM E-FILLING, KESADARAN PERPAJAKAN, DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK ORANG PRIBADI
Author(s) -
Cindy Natalia,
Ernie Riswandari
Publication year - 2021
Publication title -
current
Language(s) - English
Resource type - Journals
eISSN - 2721-2416
pISSN - 2721-1819
DOI - 10.31258/jc.2.2.205-216
Subject(s) - taxpayer , sanctions , accounting , business , population , compliance (psychology) , test (biology) , psychology , medicine , political science , environmental health , law , social psychology , paleontology , biology
This study aims to test the influence of E-Filling implementation, tax awareness, and tax sanctions on the compliance of private taxpayers. The population of this research is a private taxpayer who lives in dki Jakarta area who has an NPWP and has used E-Filling. Data in the form of questionnaires disseminated through Google Form and obtained samples used by as many as 100 respondents and processed with Smart PLS 3. The results showed the application of E-Filling system and tax awareness had an effect on the compliance of private taxpayers. While tax sanctions have no effect on the compliance of private taxpayers.