PENGARUH PEMAHAMAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, PENERAPAN E-FILLING, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI KPP PRATAMA CIMANGGIS

Abstract

This study aims to determine the effect of taxpayer understanding, taxpayer awareness, application of e-filling, and tax socialization on individual taxpayer compliance at KPP Pratama Cimanggis. This research is causal comparative by using a quantitative approach. The population in this study are individual taxpayers registered at KPP Pratama Cimanggis. Sampling using simple random sampling technique with a total sample of 100 respondents. Methods of collecting data with a questionnaire. Data were taken in April 2021. Data were analyzed using descriptive statistics, prerequisite test, multiple regression analysis. The results of this study indicate that the understanding of taxpayers does not have a positive and significant effect on individual taxpayer compliance at KPP Pratama Cimanggis. Taxpayer awareness has no positive and significant effect on individual taxpayer compliance at KPP Pratama Cimanggis. The application of E-filling has no positive and significant effect on individual taxpayer compliance at KPP Pratama Cimanggis. Tax socialization has a positive and significant effect on individual taxpayer compliance at KPP Prtama Cimanggis. Understanding of Taxpayers, Taxpayer Awareness, Implementation of E-filling, and Taxation Socialization have a positive and significant effect together.