THE EFFECT OF TAX KNOWLEDGE, TAX SANCTIONS, E-FILING ON TAX COMPLIANCE
Article Sidebar
Read Counter : 18
Download : 10
Main Article Content
Abstract
The purpose of this study was to determine the level of tax compliance as influenced by tax knowledge, tax sanctions, and e-filing. The population used in this study were relatives and office colleagues of researchers. The sample taken was 115 respondents. The sample selection used convenience sampling and simple random sampling methods. In this study, researchers processed data using SmartPLS software version 3.0. Based on the results of the research conducted, tax sanctions have no effect on tax compliance. On the other hand, tax knowledge and e-filing have an influence on tax compliance. This is certainly in line with compliance theory which explains a person's compliance with the orders or rules applied.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.
IJAEB by Graduate Program of Universitas Tarumanagara is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.. Permissions beyond the scope of this license may be available at https://journal.untar.ac.id/index.php/ijaeb
References
Abdi, R. (2017). Pengaruh Sanksi Pajak, Kualitas Pelayanan dan Penerapan Sistem E-filing Terhadap Kepatuhan Wajib Pajak Orang Pribadi .
Admin, B. (2021). Fungsi, Manfaat dan Jenis Pajak untuk Pembangunan Negara. (BAKEUDA) Retrieved April 15, 2024, from https://bakeuda.agamkab.go.id/Home/view/22
Agun, W. U., Datrini, L. K., & Amlayasa, A. B. (2022). KEPATUHAN WAJIB PAJAK DALAM MEMENUHI KEWAJIBAN. Jurnal Lingkungan & Pembangunan, 6, 23-31.
Catrine. (2020, September 24). Apa Bedanya Tax Avoidance dan Tax Evasion ? Retrieved April 15, 2024, from https://www.pajakku.com/read/5f6ad6402712877582239046/Apa-Bedanya-Tax-Avoidance-dan-Tax-Evasion-
Cristina. (2021, Januari 11). Apa Itu Tax Planning? Retrieved April 15, 2024, from https://www.pajakku.com/read/5fa215b4271287758223939c/Belajar-Pajak:-Apa-itu-Tax-Planning-
Fitriya. (2024, Maret 5). Mengenal Aplikasi eFiling Pajak untuk Pelaporan SPT Online. (klikpajak) Retrieved April 15, 2024, from https://klikpajak.id/blog/cara-e-filing-lapor-pajak-online/#:~:text=e%2DFiling%20adalah%20suatu%20cara,resmi%20DJP%20seperti%20Mekari%20Klikpajak.
Fuad, B. (2011). REFORMASI PAJAK DI INDONESIA. Jurnal Legislasi Indonesia, 8, 1-28.
Hantono. (2022). Pengaruh Pengetahuan pajak, sanksi pajak terhadap . Jurnal Akuntansi, 6, 747-758.
Islamiah, K. (2022). Influence Artificial Intelligence Technology For E-filling and Digital Service Tax (DST) in Tax Administration on Tax Compliance . nternational Journal of Management Studies and Social Science Research, 4, 144-156.
Izra, S. (2021). Pengaruh Penerapan Sistem E-Filling, Sanksi Perpajakan,. Jurnal Riset Akuntansi Warmadewa, 2, 104-109.
Kusumayanthi, L. O., & Suprasto, H. B. (2019). Pengaruh Penerapan E-Filing, Sosialisasi Perpajakan, Kinerja Account Representative, dan Sanksi Pajak terhadap Tingkat Kepatuhan WPOP. E-Jurnal Akuntansi, 28, 491-518.
Lubis, H. Z. (2019). Effect of E-Filling System Implementation And Taxpayer Knowledge In Using E-Filling On Individual Taxpayer Compliance. Journal Of International Conference Proceedings, 85-92.
Merliyana, & Saefurahman, A. (2017). PENGETAHUAN DAN KESADARAN WAJIB . Jurnal Akuntansi dan Manajemen, 13, 136-167.
Nadifah, A., & Mujiyati. (2023). Impact of Tax Knowledge, Tax Sanctions, E-filing and Tax Volunteers on Personal Compulsory Tax Compliance . International Journal of Latest Research in Humanities and Social Science (IJLRHSS), 6, 246-251.
Pratama, A. P., & Riduwan, A. (2020). PENGARUH SOSIALISASIPERPAJAKAN, PENGETAHUAN PERPAJAKAN DAN PENERAPAN E FILLING TERHADAP KEPATUHAN WAJIB PAJAK. Jurnal Ilmu dan Riset Akuntansi, 9.
Purwoko, K., Prasetyo, D., Wijayanti, L. E., & Setiawan, W. (2022). Faktor-faktor yang Mempengaruhi Kepatuhan Terhadap. Jurnal Riset Akuntansi dan Auditing, 9, 15-28.
Puspita, M. A., & Rahayu, E. S. (2022). PENGARUH SISTEM PENERAPAN E-FILLING, PENGETAHUAN. Surakarta Accounting Review (SAREV), 4, 123-130.
Rahmat, A., Bulutoding, L., & Sumarlin. (2020). PENGARUH PENGETAHUAN E-FILLING, SOSIALISASI. PENGARUH PENGETAHUAN E-FILLING, SOSIALISASI, 1, 12-27.
Safitri, D., & Silalahi, S. P. (2020). Pengaruh Kualitas Pelayanan Fiskus, Pemahaman Peraturan Perpajakan Dan Penerapan Sistem E-Filing Terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi dan Pajak, 20, 145-153.
Sentanu, I. W., & Budiartha, K. (2019). Effect of Taxation Modernization on Tax Compliance. International Research Journal of Management IT and Social Sciences, 6.
Susilawati, E., & Masyitah, E. (2023). Pengaruh Pengetahuan Pajak, Sanksi Pajak dan Penerapan Sistem E-Filing Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Potensi Utama.
Widiasti, N. N., Datrini, L. K., & Miati, N. (2023). Pengaruh Pengetahuan Perpajakan, Penerapan Sistem E-Filing dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayan Pajak Pratama Gianyar. Jurnal Riset Akuntansi Warmadewa, 1, 13-19.
Zulhazmi, A. B., & Kwarto, F. (2019). Pengaruh Penerapan Sistem E-Filing, Pengetahuan Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak . Jurnal Riset Bisnis, 3, 20-29.