Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Di Kantor Pelayanan Pajak Pratama Denpasar Timur
Keywords:
E-Billing, E-Filling, Tax Sanctions, Tax Payer Awareness, Knowledge About Tax Rules, Taxpayer Compliance.Abstract
Taxes play a role in the growth of state income and state development, which is characterized by the contribution of taxes to state cash receipts which are used for state spending and national development, but in reality the level of taxpayer compliance in Indonesia has decreased. This research aims to determine the influence of e-billing, e-filling, tax sanctions, taxpayer awareness and knowledge of tax regulations on individual taxpayer compliance at the East Denpasar Pratama Tax Service Office.
The population in this study was 64,020 active taxpayers at KPP Pratama Denpasar Timur. The sample in this study consisted of 100 respondents who were determined based on the incidental sampling method. Primary data collection method uses a questionnaire. The data analysis technique used is multiple linear regression analysis technique.The results of the research show that the variables e-billing and knowledge of tax regulations have a positive effect on individual taxpayer compliance at the Pratama Tax Service Office in East Denpasar, while the variables e-filling, tax sanctions and taxpayer awareness have no effect on individual taxpayer compliance in East Denpasar Primary Tax Service Office. Future researchers are expected to conduct research not only on one KPP, but can also research KPP throughout Bali.
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