Pengaruh Penerapan Sistem e-Filing, Pengetahuan Perpajakan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Di Kpp Pratama Medan Polonia

Mulyana (Universitas Harapan Medan)

Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK)
Vol 1 No 1 (2021): Edisi Januari

This research was conducted with the aim of knowing the effect of the application of thesystem e-filing, tax knowledge and tax sanctions on taxpayer compliance at KPP Pratama Medan Polonia with tax socialization as a moderating variable. This type of research is associative research with a quantitative approach. The population used in this study are registered taxpayers who submit annual tax returns at KPP Pratama Medan Polonia. The sampling technique usedmethod random sampling with a sample of 100 respondents. The method of analysis of this research is using multiple linear regression and Moderated Regression Analysis