PENGARUH KESADARAN WAJIB PAJAK, SANKSI PAJAK, SOSIALISASI PAJAK DAN PENERAPAN E-BILLING TERHADAP KEPATUHAN MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA BADUNG UTARA

Abstract

This study aims to test empirically the effect of taxpayer awareness, tax penalties, tax socialization, and the application of e-billing on individual taxpayers' tax payment compliance at the North Badung Pratama Tax Office. The theory underlying this research is Theory of Planned Behavior (TPB). The study population was 92,686 individual taxpayers registered at KPP Pratama Badung Utara and used a sample of 100 respondents who were determined based on the accidental sampling method. The primary data collection method used a questionnaire and secondary data was taken from the KPP Pratama Badung Utara data base to determine the population size. The data analysis method used is Multiple Linear Regression and Instrument Test. The results showed that taxpayer awareness, tax sanctions and the application of e-billing had a positive effect on tax compliance with individual taxpayers. Meanwhile, tax socialization has no effect on tax compliance with individual taxpayers at North Badung KPP. Further research is expected to develop this research by using other variables which theoretically affect tax compliance with individual taxpayers such as taxpayer knowledge, self-assessment, tax audit, and fikus service quality.