PENGARUH PENGETAHUAN PAJAK, SANKSI PAJAK DAN PENERAPAN SISTEM E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK

KEPATUHAN WAJIB PAJAK

Abstract

This study aims to examine the effect of Tax Knowledge, Tax Sanctions, and the Application of the E-Filing System on Taxpayer Compliance. The data obtained are primary data in the form of questionnaires distributed at Pamulang University. The population in this study consists of eighth‑semester Accounting students at Pamulang University, 2022 even cohort, who are taking the Taxation concentration. The sample used in this study comprises 50 respondents, selected using the saturated sampling technique. This study employs multiple linear regression analysis using SPSS version 26.The results of this study indicate that the variables Tax Knowledge and the Application of the E‑Filing System have a positive and significant effect on Taxpayer Compliance. Meanwhile, the variable Tax Sanctions does not have a significant effect on taxpayer compliance.

Keyword :Tax Knowledge,  Tax Sanctions, Implementation of E-Filling System,

                Taxpayer Compliance.