Pengaruh Sanksi Perpajakan Dan Penerapan Sistem E-Filing Terhadap Kepatuhan Wajib Pajak Orang Pribadi
Kata Kunci:
kepatuhan wajib pajak, sanksi pajak, penerapan sistem e-filing.Abstrak
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
Unduhan
Referensi
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