Pengaruh Penerapan E-Filling, Religiusitas, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi

Syaiful Syaiful (Universitas Muhammadiyah Gresik)
Ramdlani Syifaussa’adah (Universitas Muhammadiyah Gresik)

Review of Applied Accounting Research
Vol. 5 No. 1 (2025): Review Of Applied Accounting Research (RAAR)-February

The research conducted aims to determine the effect of the implementation of e-filling, religiosity, and tax sanctions on the compliance of Individual Taxpayers. This research is a type of quantitative research where data is analyzed using statistical analysis. The data used in this study were collected using a questionnaire where the distribution used the accidental sampling method, the testing conducted in this study used multiple linear regression analysis. The sample used in this study were Individual Taxpayers who were employees registered at the Gresik Regency Pratama Tax Service Office with a sample size of 80 people. The results of the study based on the tests that had been carried out stated that e-filling, religiosity, and tax sanctions had a significant effect on the compliance of Individual Taxpayers. Through this study, Taxpayers can be used as additional insight into taxation so that they can increase compliance. The limitations of this study are that the samples used are considered too difficult to find in public places, and the research location is too broad, not focused on one company.