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All Journal E-JURNAL AKUNTANSI
Komang Dewi Agustini
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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Pengaruh Penerapan E-Filing, Sosialisasi Perpajakan, Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Komang Dewi Agustini; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 27 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v27.i02.p19

Abstract

This research aims to finding the effect of implementing e-filling, taxes’ socialization, and taxation sanctions in the level of personal taxpayers’ compliance in KPP Pratama Denpasar Barat. The sample of this research was 100 respondents by applying accidental sampling, while the data collection was obtained by questionnaire. The data analysis was done by double linear regression anaylisis. The findings showed that implementing e-filling, taxes’ socialization, and taxation sanctions deliver positive influnces towards personal taxpayers’ compliance. Keywords: Taxpayers’ compliance, e-filling, socialization, sanctions
Co-Authors N.L.S. Widhiyani