<![CDATA[This study is a study conducted to test the effect of the implementation of E-filling, service quality and tax sanctions on taxpayer compliance at KPP Pratama Medan Polonia. This study is a quantitative study using an associative research approach. The associative approach is an approach using two or more variables to determine the relationship between one variable and another. The sample of this study was 100 respondents with sampling using the slovin formula. This study uses primary data by distributing questionnaires to respondents registered at KPP Pratama Medan Polonia. Data were analyzed using multiple linear regression analysis techniques using the SPSS application. Based on the results of the study, it was concluded that the Implementation of E-filing has a significant positive effect on Taxpayer Compliance at KPP Pratama Medan Polonia, Service Quality has a significant positive effect on Taxpayer Compliance at KPP Pratama Medan Polonia Tax Sanctions have a significant positive effect on Taxpayer Compliance at KPP Pratama Medan Polonia and the Implementation of E-filing, Service Quality and Tax Sanctions have a significant positive effect on Taxpayer Compliance at KPP Pratama Medan Polonia.]]>
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