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Kadek Anggi Sintya Dewi
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Motivasi Pajak, Sanksi Pajak, dan Efektivitas E-Filing pada Kepatuhan Wajib Pajak Orang Pribadi Kadek Anggi Sintya Dewi; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 32 No 11 (2022)
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.2022.v32.i11.p08

Abstract

This study aims to determine the effect of tax motivation, tax sanctions and the effectiveness of e-filing on individual taxpayer compliance at KPP Pratama West Denpasar. The research population is individual taxpayers at KPP Pratama West Denpasar with a total sample of 100 respondents. The data analysis technique in this study is multiple linear regression. The results showed that tax motivation, tax sanctions, and the effectiveness of e-filing had a positive effect on individual taxpayer compliance at the West Denpasar KPP. The implication of this research is that the results of the research conducted provide evidence that individual taxpayer compliance can be influenced by tax motivation, tax sanctions and the effectiveness of e-filing at KPP Pratama West Denpasar. Keywords: Motivation; Sanctions; E-Filing; Taxpayer Compliance
Co-Authors Ni Luh Supadmi