Jurnal Paradigma Akuntansi
Vol. 8 No. 2 (2026): April 2026

PENGARUH SANKSI PERPAJAKAN, BIAYA KEPATUHAN PAJAK DAN PENERAPAN E-FILING TERHADAP KEPATUHAN WPOP

Adelia Azzahra (Unknown)
Widyasari Widyasari (Unknown)



Article Info

Publish Date
24 Apr 2026

Abstract

The aim of the following research is to obtain empirical evidence regarding the impact of sanctions. taxes, fees obedience taxes, and application e-filing towards compliance WPOP on North Jakarta area. This study applied 100 samples taken from questionnaire data from respondents who live in the North Jakarta area with a sample collection procedure use method non-probability sampling and way purposive sampling. The following research was entered and calculated via the Microsoft Excel program and worked on using the SPSS version 25 program. The research technique used in this research is the Classical Assumption Test & Multiple Regression Analysis Test. The conclusion of this research reveals that sanctions taxation impact positively and significantly above obedience WPOP, fees obedience tax impact negatively and significantly above obedience WPOP, and deployment e-filing impact positively and significantly above obedience WPOP.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...