The purpose of this research to determine the effect of e-Filing implementation,level of tax comprehension, and tax sanction in carrying out their tax obligations. The data were obtained from 178 questionnaires distributed to individual taxpayers who use e-Filing. The population in this research are taxpayers who have used the online SPT reporting program, e-Filing. The sample in this research are 178 individual taxpayers. The method of this sampling is using convenience sampling method. The data analysis technique used is multiple linear regression. The result of this research shows that e-Filing implementation, tax sanction and the level of comprehension taxation has significant effect on compliance. The contribution of this research can provide information about theease of reporting tax returns through e-filing so that more people report taxreturns and pay their taxes and expected to increase knowledge in the field oftaxation.
One of the biggest sources of state revenue is tax revenue. Taxes are used by the government to finance national development. The purpose of this research to determine the effect of E-filing implementation, level of tax comprehension, and tax sanction on formal compliance. Multiple linear regression analysis was used to test statistically hypothesized models. The sample in this research is 178 individual taxpayers. Data on this research is obtained by questionnaire. The method of this sampling is using convenience sampling method. The result of the research shows the variable of Efiling implementation, tax sanction and level of tax comprehension has a significant effect on formal compliance.
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