Abstract
Taxes are the largest source of state revenue in Indonesia. Compliance is an important factor in increasing tax revenue because tax compliance is the attitude of compliance, compliance, submission, and application of tax provisions. This research was conducted at KPP Pratama Tabanan using a sample of 390 non-employee taxpayers who were determined using the nonprobability sampling method with accidental sampling technique. The data analysis method used in this study is multiple linear regression analysis. The results found that, e-SPT, sanctions, socialization, tax knowledge, and morality had a positive effect on the tax compliance of non-employee individuals registered at the KPP Pratama Tabanan.
 Keywords: E-SPT; Sanctions; Socialization; Taxation Knowledge; Morality; Taxpayer Compliance.
Highlights
Taxes are the largest source of state revenue in Indonesia
Kepatuhan wajib pajak yang ada di Indonesia saat ini masih perlu untuk diperbaiki karena sering menjadi salah satu kendala utama yang dapat melemahkan administrasi perpajakan dan menghambat penerimaan negara, terutama penerimaan di sektor perpajakan (Heenkenda, 2016)
Pengaruh Tanggung Jawab Moral, Sanksi Perpajakan dan Penerapan Sistem E-Filing Pada Kepatuhan
Summary
Tabel 1, menunjukkan bahwa kuesioner yang disebarkan sebanyak 390 eksemplar dengan pengembalian sebanyak 390 eksemplar atau tingkat pengembaliannya sebesar 100 persen, sehingga kuesioner yang disebarkan dapat digunakan seluruhnya yaitu sebanyak 390 eksemplar
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