PENGARUH SANKSI PERPAJAKAN, E-FILING DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Abstract

This research aims to determine "The Influence of Tax Sanctions, E-Filling and Taxpayer Awareness on Individual Taxpayer Compliance". From this research the independent variables consist of Tax Sanctions, E-Filling and Tax Awareness and the dependent variable is Individual Taxpayer Compliance. The population in this research is Taxpayers at the Jakarta Kembangan KPP. The data analysis techniques used in this research include tests of Convergent Validity, Discriminant Validity, Composite Reliability and Internal Consistency Reliability / Cronbach's Alpha, MultiCollinearity, R, Square, Goodness or FIT, F Square, and Path Coefficient. Primary data were collected through direct questionnaire distribution and processed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) using SmartPLS 4.0. The results of this research indicate that tax sanctions do not have a significant effect on individual taxpayer compliance. E-Filling has a significant effect on individual taxpayer compliance and tax awareness has no significant effect on individual taxpayers.