Gender Analysis of Individual Taxpayer Compliance: Impact of Tax Audit, Tax Amnesty, and E-Filling Implementation

Abstract

This study examines and presents gender analysis model on the influence of tax audits, tax amnesty and e-filling implementation on individual taxpayer compliance (an empirical study on MSMEs DKI Jakarta). This study uses multiple linear regression analysis using a quantitative approach to the method of collecting data using primary data. Data collection was carried out by distributing questionnaires in online form via Google form to individual taxpayers of MSMEs in DKI Jakarta using the convenience sampling method, so the total data in this study were 400. The results of this study indicate Tax Audit, Tax Amnesty and Implementation of E-Filling have a significant positive effect on Taxpayer Compliance. Male respondents thought that tax audit and implementation of e-filling had more effect on their tax compliance than according to female respondents, while female respondents thought that tax amnesty had more effect on their tax compliance than according to male respondents.