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All Journal Jurnal Paradigma Akuntansi
Stefi Widya Sihombing
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Economics, Econometrics & Finance Social Sciences

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TINGKAT KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN PENERAPAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK Stefi Widya Sihombing; Ngadiman Ngadiman
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ec1qkd57

Abstract

This study has the purpose of knowing the level of compliance wit personal tax obligations in e-filing reporting of Annual Notices (SPT) at the Pratama Cengkareng Tax Service Office. This study aims to obtain empirical evidence regarding the effect of taxpayer awareness on reporting compliance of Annual SPT, Tax penalties on taxpayer compliance on Annual SPT reporting compliance. The Sample selected by probality sampling method and valid data from KPP Pratama Cengkareng. Data processing techniques use multiple regressions analysis assited by the SPPS (Statistical Product and Servise Soluction) For Windows program released 26 and Microsoft Excel in 2019. The results of this study show that tax liability awareness has a positive effect on Anual SPT reporting compliance, tax penalties have a positive effect on Annual SPT reporting compliance and e-filing has a positive effect on Annual SPT reporting compliance.
Co-Authors Ngadiman Ngadiman