Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus, Sanksi Pajak dan E-Filing terhadap Kepatuhan Wajib Pajak Orang Pribadi

Abstract

This research aims to analyze the Influence of Taxpayer Awareness, Fiscus Services, Tax Sanctions and E-Filing on Compliance of Taxpayers of Private Persons Who Conduct Business Activities and Free Work by using the theory of planned behavior approach. The research location is the administrative area of KPP Pratama Jakarta Pesanggrahan. Free variables consist of variables of Taxpayer Awareness Influence (X1), Fiscus Services (X2), Tax Sanctions (X3), E-Filing (X4), and Their bound Variables are Tax Compliance (Y). This research is expected to support efforts to improve taxpayer compliance through an understanding of the taxpayer's personal motivation in reporting and/or paying taxes. By knowing the motivation, then the input can be one of the considerations of the head of the tax authority in making policy. This research uses non-experimental research design with quantitative analysis. Sampling techniques used from the population of KPP Pratama Jakarta Pesanggrahan Taxpayers, especially Private Taxpayers who conduct business activities and free work using survey methods. Secondary data is obtained from related research that has been done and documents that have been published by the Directorate General of Taxes, primary data is done with questionnaires. Data tests are conducted with tests of validity and reliability. Data analysis is done using classical assumptions and multiple regression analysis. The hypothesis test used the t test, and the F test. The expected results are partial proof or jointly the influence of taxpayer awareness, fiscus services, tax sanctions and e-filing to the compliance of private taxpayers who conduct business activities and free work