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All Journal Dinasti International Journal of Management Science
Aliza, Salsabilla
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Other

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THE INFLUENCE OF THE E-FILING IMPLEMENTATION, TAXATION SOCIALIZATION, AND TAX PENALTIES ON INDIVIDUAL TAXPAYER COMPLIANCE IN KPP PRATAMA JAKARTA TIMUR Hamilah, Hamilah; Aliza, Salsabilla
Dinasti International Journal of Management Science Vol. 3 No. 2 (2021): Dinasti International Journal of Management Science (November - December 2021)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v3i2.1046

Abstract

This study aims to analyze and give empirical evidence on the effect of the application of e-filling, the socialization of taxation, and tax penalties on tax compliance. Theoretically, this research can provide an understanding and insight regarding the influence of the application of e-filling, the socialization of taxation, tax penalties and, individual taxpayer compliance. Practically, this research can provide additional knowledge to the student and society-related factors that influence taxpayer compliance. This research is a quantitative research with accidental sampling as sampling technique, and using the calculation of computerized SPSS version 25. The results showed that the application of E-Filling (X1), the Socialization of Taxation (X2), and Sanctions Taxation (X3) together significantly influence the taxpayer Compliance (Y). The adjusted R-Square value of 0.765 with a coefficient of determination stated that the E-Filing implementation, the Socialization of Taxation, and Tax penalties jointly contribute to the taxpayer compliance by 76,5%. The rest of 23.5% is influenced by other variables outside the research model.
Co-Authors Hamilah, Hamilah