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All Journal Jurnal Riset Akuntansi Warmadewa
I Wayan Mertayasa
Fakultas Ekonomi dan Bisnis Universitas Warmadewa
Economics, Econometrics & Finance

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Pengaruh E-Filing, Sanksi, Kesadaran, Dan Sosialisasi Terhadap Kepatuhan Wajib Pajak Badan Pada KPP Pratama Gianyar I Wayan Mertayasa; Ni Nengah Seri Ekayani; L.G.P Sri Eka Jayanti
Jurnal Riset Akuntansi Warmadewa Vol. 2 No. 1 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.2.1.2928.29-34

Abstract

E-Filling, Tax Sanctions, Taxpayer Awareness, and Taxation Socialization on Corporate Taxpayer Compliance at Gianyar Tax Office. All corporate taxpayers registered at the Gianyar Primary Tax Office are 9,030 taxpayers with a sample size of 99 people based on the slovin formula. Sampling in this study was carried out using probability sampling with the incidental sampling technique. Data were analyzed using multiple linear regression analysis through the SPSS program. The results showed that E-Filling has a positive effect on Corporate Taxpayer Compliance at Gianyar Taxpayer Offices, Tax Sanctions have a positive effect on Corporate Taxpayer Compliance at Gianyar Taxpayer Offices, Taxpayer Awareness has a positive effect on Corporate Taxpayer Compliance at KPP Pratama Gianyar, Tax Socialization positive effect on Corporate Taxpayer Compliance at KPP Pratama Gianyar.
Co-Authors L.G.P Sri Eka Jayanti Ni Nengah Seri Ekayani