PENGARUH KESADARAN WAJIB PAJAK, SOSIALISASI PAJAK, PENERAPAN E-FILING, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Putri Noer Fadhilah, Nyimas Wardatul Afiqoh
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引用次数: 2

Abstract

This study aims to determine the Effect of Taxpayer Awareness, Tax Socialization, Implementation of e-Filing, and Tax Sanctions on Individual Taxpayer Compliance. This study used 88 respondents. This research approach uses a quantitative approach, the source of data in this study is primary data and the type of data is subject data. Using multiple linear regression analysis method. Hypothesis testing was carried out using the F test and t test to determine the effect of the independent variable on the dependent variable. The results of this study indicate that the taxpayer awareness variable has a positive and significant effect on individual taxpayer compliance, the tax socialization variable has a positive and significant effect on individual taxpayer compliance, the application of e-filing has no effect on individual taxpayer compliance, and tax sanctions. does not affect the compliance of individual Taxpayers.  
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纳税人税意识、税收社会化、电子文件应用和对个人纳税人合规的税收制裁的影响
本研究旨在探讨纳税人意识、税务社会化、电子申报实施和税务制裁对纳税人个人合规的影响。这项研究使用了88名受访者。本研究方法采用定量方法,数据来源为一手数据,数据类型为课题数据。采用多元线性回归分析方法。采用F检验和t检验进行假设检验,确定自变量对因变量的影响。本研究结果表明,纳税人意识变量对纳税人个人合规性有正向显著影响,税收社会化变量对纳税人个人合规性有正向显著影响,电子申报的应用对纳税人个人合规性无影响,税收制裁对纳税人个人合规性无影响。不影响个别纳税人的合规性。
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