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TAX AUDIT, TAX PENALTY, AUDIT REPORT, DAN E-FILLING TERHADAP TAXPAYER COMPLIANCE DI KOTA MEDAN Ria Manurung; Ahmad Rizki Harahap
Journal of Audit and Tax Synergy Vol. 1 No. 1 (2024): Journal of Audit dan Tax Synergy : Vol 1 No 1, September 2024
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v1n1.30

Abstract

This study empirically tests the effect of tax audits, tax penalties, audit reports, and e-filling on taxpayer compliance. The methods used are multiple linear and moderate regression analyses (MRA). The population of this study was corporate taxpayers at the Medan Tax Service Office in 2022, with a sample of 100 corporate taxpayers. The sampling method used was convenience sampling. The results of the hypothesis testing in this study found that tax audits, tax penalties, and audit reports were statistically unable to affect taxpayer compliance in paying and reporting their taxes to the Medan Tax Service Office. However, e-filling affects taxpayer compliance in paying and reporting taxes to the Medan Tax Service Office. This study aims to provide input and references for tax authorities and taxpayers, further examine tax sanctions and tax audits that have been carried out and increase taxpayer awareness to comply with taxes. Then, this study is influenced by external and internal factors, namely tax audits, tax penalties, audit reports and e-filling from external parties that make taxpayers tax compliant so that the presence or absence of intention will continue to make taxpayers tax compliant
Co-Authors Ade Firmansyah Tanjung Ade Firmansyah Tanjung Ade Firmansyah Tanjung Aiga Fadillah, Rahmanta Ginting, Irsad Lubis Amanda, Cinta Dwi Amirulsyah Amirulsyah Anis Nugrahawati Arina Ruzanna Asih Makarti Muktitama Bambang Suseno Benny Rojeston Marnaek Nainggolan calvin Edward Panggabean Deasy Arisandy Aruan Derick Jessen Phen Dini Anggraini, Dini Ernita Ernita Fadhliani Fahman Urdawi Nasution Fahman Urdawi Nasution Farhani, Nanda Kurnia G. Gunawan Ginting, Herbinata Gulo, Are Marthon S. Gusmarani, Rica Halomoan, Rony Harwani, Rafika Dwi Henry Patiar Gultom Ihsan Effendi Isyahrani, Rahmadillah Jesslyn Chandra Jhon Piter Juliana Veronika Nadapdap Jurisman Simanjorang Kaban, Aslina Wati Kembaren, Emmia Tambarta Khairul Akbar Khairul Akbar Khairul Saleh Lasmaria mangiring Damanik Lidya A Siburian Lina Suryani Lisna Winda Daeli Lubis Musika M Endang Asmara Mahya Humaira Manalu, Nia Agrevina Manullang, Francesco Mitra Musika Lubis Muhammad Arief Tirtana Muhammad Endang Asmara Muhammad Ilham Muhammad Ilham Musika, Mitra Mustika Dewi Nabila Laura Tanjung Nazmi, Ikban Ninta Katharina Nurganda Siregar Putra, Irwan Agusnu Rahmadi, Firman Rahmat Putra Ahmad Hasibuan Randi Mulianda Ria Manurung Ribka Natalia Banjarnahor Rizka Ar Rahmah Roy Hendi Sianipar S, Kristina B.R. S., Elisabet S. Safitri, Rahmadani Saipul Batubara Sarah Andani Lumban Gaol Sari, Dini Purnama Simbolon, Eben Ezer J. Siregar, Ina Namora Putri Siregar, Ina Namora Putri Siregar, Nurganda Siti Wulandari Srg, Satria David Pramudya Sularno Sularno Syukron Firdaus Siregar T., Erlin M.K. Tengku hasan Basri Tengku Hasan Basri Tetty Tiurma Uli Sipahutar Tirtana, Mhd Arief Tri Martial tri, tri martial Ummu Harmain, Ummu Winanto, Mulya Yessi Kurnia Arjani Manik Yessi Kurnia Arjani Manik Yusniar Lubis Zenni Riana