PENGARUH SISTEM PENERAPAN E-FILLING, PENGETAHUAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Surakarta)

Abstrak

This study aims to examine the effect of the e-filling application system, tax knowledge anda tax sanctionson individual taxpayer compliance (Study on Individual Taxpayers at the Surakarta Pratama Tax ServiceOffice). The analytical method of this research is multiple linear regression, tax knowledge, namelyclassical assumption test hypothesis testing. Based on the type of regression test used in this study, theresult obtained stated thar variables of the e-filling application system, tax knowlwdge and tax sanctionshave a significant positive effect on individual taxpayer compliance. The result of the Adjusted R Squarecoefficient of determination show that the coefficient of determination (R²) is 0,882. That is, the effect givenby the independent variables of the e-filling Implementation System, tax Knowledge, Tax Sanctions onTaxpayer Compliance is 88,2% while remaining 11,8% is influenced by other variable not included in thisstudy, such as service quality, awareness taxpayers, and socialization of