The Effect Of E-Filing Implementation, Taxpayer Aware-ness, Tax Sanctions, And Tax Officer Service Quality On Taxpayer Compliance (A Case Study On Individual Tax-payers Registered At Kpp Pratama Blitar)

Putri, Septia Sonia
Herawati, Tuban Drijah

Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Vol. 3 No. 1 (2025): TIARA

This study aims to empirically examine the effect of e-filing implementation, taxpayer awareness, tax sanctions, and tax officer service quality on the compliance of individual taxpayers registered at KPP Pratama (small taxpayers office) of Blitar. The independent variables in this study are e-filing implementation, taxpayer awareness, tax sanctions, and tax officer service quality, while the dependent variable is taxpayer compliance. This quantitative study collected data through questionnaires distributed to 100 respondents selected using purposive sampling. The results of the multiple linear regression analysis using the Statistical Product and Service Solution (SPSS) software indicate that e-filing implementation, taxpayer awareness, and tax officer service quality have a significant positive effect on taxpayer compliance. In contrast, tax sanctions have a significant negative effect.