Open AccessPengaruh Sistem E-Filling, Kesadaran Wajib Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak di KPP Pratama 1 Padang
Author(s) -
Denny Novi Satria,
Gustin Maina Putri
Publication year - 2021
Publication title -
jurnal ilmiah pendidikan scholastic
Language(s) - English
Resource type - Journals
eISSN - 2597-6540
pISSN - 2579-5449
DOI - 10.36057/jips.v5i2.470
Subject(s) - taxpayer , nonprobability sampling , sanctions , accounting , population , business , political science , medicine , environmental health , law
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.