PENGARUH KESADARAN WAJIB PAJAK, SANKSI PAJAK, PENERAPAN SISTEM E-FILLING DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Anzani, Aisyah
Masyitah, Emi

Jurnal Widya
Vol. 5 No. 1 (2024): Jurnal Widya, April 2024

This research aims to determine the influence of taxpayer awareness, tax sanctions,implementation of the e-filling system and quality of tax service on individual taxpayer compliance in reporting annual tax returns at the Medan Petisah Pratama Tax Service Office (KPP). The researchmethod in this study used the Quantitative Method. The populatin in this study was 158.386 and the sample in this study was 100 respondents. The data collection tehnique used in this research was literatures study and questionnaires. The results of the T test show that Taxpayer Awareness has No. significant effect on Taxpayer Compliance. Tax Sanctions, Implementation of the E-Filling System and taxpayer Service Quality have a significant effect on Taxpayer Compliance. The resukts of the F test show that Taxpayer Awarenes, Tax Sanctions, Implementation of the E-Filling System and Taxpayer Service Quality have a simultaneous effect on Taxpayer Compliance