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)

Abstract

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