Pengaruh Penerapan E-Filling, Tingkat Pemahaman Pajak, Dan Sanksi Pajak Terhadap Kepatuhan Formal Wajib Pajak Orang Pribadi

Abstract

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.

Tax Avoidance, Tax Incentives and Tax Compliance During the Covid-19 Pandemic: Individual Knowledge Perspectives

“…Tax avoidance can be done when the Taxpayer has adequate knowledge of accounting and taxation. Taxpayers who have extensive accounting knowledge influence the behavior of taxpayers to become obedient taxpayers or not (Febri & Sulistyani, 2018;Supriyati et al, 2018;Solichah et al, 2019). The existence of social norms and control as indicated by the applicable tax regulations strengthens the intentions and attitudes of taxpayers.…”

“…The intention to fulfill tax obligations encourages taxpayers to use tax incentives to obtain tax relief so that taxpayers can fulfill their tax obligations. Broad accounting and taxation knowledge will increase taxpayer compliance (Rahmawati & Ibrahim, 2015;Supriyati et al, 2018;Solichah et al, 2019). The provision of tax incentives aims to reduce tax payments, and if the tax paid is smaller, it certainly encourages taxpayers to fulfill their tax obligations voluntarily (Huang et al, 2017;Febri & Sulistyani, 2018;Halimi, 2019;Khairiyah & Akhmadi, 2019).…”

“…Experience will undoubtedly strengthen attitudes and subjective norms that are owned to behave in compliance with existing tax provisions (Ialomitianu, 2010). Mollerova et al (2010), Supriyati et al (2018), Solichah et al (2019) shows how entrepreneurs' knowledge of accounting and taxes has a significant influence on taxpayer compliance. On the other hand, the examination of student respondents shows that tax avoidance efforts do not mediate the effect of accounting and taxation knowledge on taxpayer compliance.…”

Sosialisasi Perpajakan, Kualitas Pelayanan Fiskus, Penerapan E-Filing Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak

“…Jika kualitas pelayanan perpajakan sangat baik, maka akan meningkatkan persepsi wajib pajak tentang pelayanan dan juga meningkatkan kepatuhan wajib pajak (Siregar, 2019). Maka dirumuskan hipotesis : Hasil penelitian (Solichah & Soewarno, 2019), (Siregar, 2019), (Mochtar, 2020) dan (Fadhilatunisa, 2021) menemukan bahwa penerapan e-filing berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. E-Filing membantu wajib pajak mempersiapkan, memproses, dan melaporkan pajak ke kantor pajak secara benar dan tepat waktu (Amin, 2017).…”

“…Hasil penelitian (Solichah & Soewarno, 2019), (Siregar, 2019), (Mochtar, 2020) dan (Fadhilatunisa, 2021) menemukan bahwa penerapan e-filing berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. E-Filing membantu wajib pajak mempersiapkan, memproses, dan melaporkan pajak ke kantor pajak secara benar dan tepat waktu (Amin, 2017).…”