Journal of Tourism Economics and Policy
Vol. 2 No. 1 (2022): Journal of Tourism Economics and Policy (April – July 2022)

The Effect Of E-Filing Implementation, Tax Socialization, Taxpayer Awareness, And Tax Sanctions On Compliance Individual Taxpayer

Tjokorda Istri Agung Lita Apriliana DEWI (University of Warmadewa, Indonesia)
Putu Gede Wisnu Permana KAWISANA (University of Warmadewa, Indonesia)
I Gusti Agung Prama YOGA (University of Warmadewa, Indonesia)



Article Info

Publish Date
30 Apr 2022

Abstract

This study aims to determine the effect of the implementation of e-Filing, tax socialization, taxpayer awareness and tax sanctions partially and simultaneously on individual taxpayer compliance. The location of this research is at the East Denpasar Primary Tax Service Office. The population uses individual taxpayers at the East Denpasar Pratama Tax Service Office and a sample of 100 respondents. The data analysis technique uses Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, Coefficient of Determination Test, F Test and t Test. From the research results, the results obtained are: (1) the effect of the application of e-Filing has a positive and insignificant effect, where the t count is 1.268 and the significance value is 0.208. (2) tax socialization has a positive and insignificant effect, where the obtained t value of 0.131 and a significance value of 0.896. (3) taxpayer awareness has a significant positive effect on individual taxpayer compliance, where the t-count value is 3.138 and a significance value of 0.002. (4) tax sanctions have a significant positive effect on individual taxpayer compliance, where the t value is 5.586 and a significance value of 0.000. The magnitude of the influence of independent variables on individual taxpayer compliance is 58.4%.

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Journal Info

Abbrev

jtep

Publisher

Subject

Economics, Econometrics & Finance Public Health Social Sciences

Description

The Journal of Tourism Economics and Policy is published biannually and published in March and November. JTEP also uses the LOCKSS system to ensure a secure and permanent archive for the journal. Concerned with the complex interactions between development and the environment, its purpose is to seek ...