PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PERPAJAKAN, DAN PENERAPAN E-FILING TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus Karyawan PT. Primayudha Mandirijaya Boyolali)

Abstract

The purpose of this research is to know the influence of taxation knowledge, taxation sanctions, and the application of e-Filing to the level of compliance of taxpayers of private employees in PT. Primayudha Mandirijaya Boyolali. This research uses quantitative methods using primary data obtained from questionnaires. The population in this study is a taxpayer of a private person working at PT. Primayudha Mandirijaya Boyolali who owns e-FIN. The number of samples in this study as much as 42 taxpayers. Sample collection method using purposive sampling technique. The analysis tools used include the validity test and reliability test, normality test, heteroskedastisity test, multiple linear regression test, T test, F test, and R coefficient of determination test. The results showed that R² obtained a value of 0.613 which means that 61.3% of the tax compliance level of individual taxpayers of employees in PT. Primayudha Mandirijaya Boyolali is influenced by knowledge of taxation, taxation sanctions, and application of e-Filing. The remaining 38.7% is influenced by variables outside the model. The test results showed that the knowledge of taxation, taxation sanctions and application of e-Filing has significant effect on the level of tax compliance of individual employees in PT. Primayudha Mandirijaya Boyolali