Pengaruh Sanksi Perpajakan Dan Penerapan Sistem E-Filing Terhadap Kepatuhan Wajib Pajak Orang Pribadi
Abstract
The purpose of this study is to determine the effect of tax sanctions and the application of e-filing system on mandatory compliance of individuals in KPP Pratama Cirebon 2. The number of samples used was 100 respondents with a purposive sampling method. Data collection techniques were taken using questionnaires. Data analysis The technique used is multiple linear regression analysis using SPSS 21. Based on the data analysis conducted, the results obtained are tax sanctions and the implementation of the e-filing system has a positive effect on individual taxpayer compliance. In conclusion, each country has a main source of income where the income is used for their interests. respective countries. One element of state revenue that is often used as income is taxes.. Because the low level of compliance in paying taxes is one of the causes of non-optimal tax revenue in Indonesia, Tax compliance can be defined as the attitude of a taxpayer in carrying out all tax obligations
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Pratama, F. A., Dewi, E. C., Al Fasiri, M. J., Ridwan, M., & Suwarni, T. (2023). The Influence of Islamic Work Ethic on the Welfare of Tempe Business Employees in Kedawung-Cirebon District. IJOBBA: International Journal of Bunga Bangsa Cirebon, 2(2), 106-112.
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Pratama, G. (2022). Comparative Study of The Empowerment of Zakat BAZNAS Indonesia and PPZ Malaysia. ICOBBA_2021, 212-216.
Ridwan, M., Ghofur, A., Rokhmadi, R., & Pratama, G. (2023). Pemikiran Ekonomi Islam Ibnu Khaldun: Sebuah Pendekatan Sosio Historis. Iqtisad: Reconstruction of Justice and Welfare for Indonesia, 10(1), 113-130.
Riyani, A., Pratama, G., Surahman, S., & Cahyono, H. (2022). Analisis Sistem Pengelolaan Keuangan Pembiayaan Syariah Dengan Akad Murabahah. Ecobankers: Journal of Economy and Banking, 3(1), 1-7.
Selasi, D., Agustiani, L. R., & Vidiati, C. (2022). Upaya Mengubah Pendapatan Usaha Mikro Kecil Menengah (UMKM) Melalui Digital Marketing. Jurnal Multidisiplin Madani, 2(3), 1247-1258.
Selasi, D., Munajim, A., & Komala, S. I. (2022). The Digitization of Islamic Philanthrophy In the Islamic Capital Market in Indonesia. ICOBBA_2021, 166-174.
Selasi, D., Vidiati, C., & Munajim, A. (2022). Pertumbuhan Bank Syariah di ASEAN: Dalam Sejarah The Growth of Islamic Banks in ASEAN: In History. Ecobankers: Journal of Economy and Banking, 3(2), 157-171.`
Selasi, D., Vidiati, C., & Tardjono, T. (2022). Sharia Capital Market: Securities Fatwa, Derivative Securities and Mechanisms. IJOBBA: International Journal of Bunga Bangsa Cirebon, 1(1), 1-24.
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Selasi, D., Virdiati, C., Munajim, A., & Sujata, T. (2022). Kesejahteraan Masyarakat: Analisa Kualitatif Sistem Keuangan Komersial Islam-SIstem Keuangan Sosial Islam di Indonesia.
Stefanus, S., & Ridwan, M. (2022). Analisis Strategi Marketing Syariah Untuk Meningkatkan Omset Penjualan Pada Era Globalisasi Di Toko Emas Pantes Sindang Laut Kabupaten Cirebon. Change Think Journal, 1(01), 87-95.
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Published
2023-08-24
How to Cite
MUZAYYANAH, Muzayyanah.
Pengaruh Sanksi Perpajakan Dan Penerapan Sistem E-Filing Terhadap Kepatuhan Wajib Pajak Orang Pribadi.
Change Think Journal, [S.l.], v. 2, n. 02, p. 119-127, aug. 2023.
ISSN 2829-6664.
Available at: <https://jurnal.uibbc.ac.id/index.php/changethink/article/view/1048>. Date accessed: 07 jan. 2025.
Section
Articles
