E-JURNAL AKUNTANSI
Vol 32 No 11 (2022)

Motivasi Pajak, Sanksi Pajak, dan Efektivitas E-Filing pada Kepatuhan Wajib Pajak Orang Pribadi

Kadek Anggi Sintya Dewi (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)
Ni Luh Supadmi (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)

Article Info

Publish Date
26 Nov 2022

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

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
E-JURNAL AKUNTANSI
Website

Abbrev

akuntansi

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...