PENGARUH PENERAPAN E-FILING, SOSIALISASI PAJAK, TINGKAT PEMAHAMAN PAJAK, SANKSI PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA SURABAYA MULYOREJO

Fadilah, Intan Nur (2024) PENGARUH PENERAPAN E-FILING, SOSIALISASI PAJAK, TINGKAT PEMAHAMAN PAJAK, SANKSI PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA SURABAYA MULYOREJO. [Tugas Akhir/Skripsi] (Unpublished)

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Abstract

This study aims to analyze the effect of the implementation of e-filing, tax socialization, tax understanding level, tax sanctions and taxpayer awareness on the compliance of individual taxpayers at KPP Pratama Surabaya Mulyorejo. Data was collected using a questionnaire distributed to individual taxpayers registered at KPP Pratama Surabaya Mulyorejo. The analysis technique used is multiple linear regression analysis. The results of the study show that the implementation of e-filing, tax socialization and taxpayer awareness have a positive and significant effect on the compliance of individual taxpayers. Meanwhile, the level of tax understanding has a significant negative effect and tax sanctions have no effect on the compliance of individual taxpayers. Keywords: Implementation of E-Filing, Tax Socialization, Tax Understanding Level, Tax Sanctions, Taxpayer Awareness, Individual Taxpayer Compliance

Item Type:	Tugas Akhir/Skripsi
Uncontrolled Keywords:	Implementation of E-Filing, Tax Socialization, Tax Understanding Level, Tax Sanctions, Taxpayer Awareness, Individual Taxpayer Compliance
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Faculty of Economic and Business > Accounting Study Program
Depositing User:	43 INTAN NUR FADILAH uwks
Date Deposited:	09 Oct 2024 01:44
Last Modified:	09 Oct 2024 01:44
URI:	http://erepository.uwks.ac.id/id/eprint/18915

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