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All Journal International Journal of Application on Economics and Business
Wibowo, Jeanne Yemima
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE EFFECT OF TAX KNOWLEDGE, TAX SANCTIONS, E-FILING ON TAX COMPLIANCE Wibowo, Jeanne Yemima; Yanti, Yanti
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.977-987

Abstract

The purpose of this study was to determine the level of tax compliance as influenced by tax knowledge, tax sanctions, and e-filing. The population used in this study were relatives and office colleagues of researchers. The sample taken was 115 respondents. The sample selection used convenience sampling and simple random sampling methods. In this study, researchers processed data using SmartPLS software version 3.0. Based on the results of the research conducted, tax sanctions have no effect on tax compliance. On the other hand, tax knowledge and e-filing have an influence on tax compliance. This is certainly in line with compliance theory which explains a person's compliance with the orders or rules applied.
Co-Authors Yanti Yanti