The Effect of Tax Awareness, Taxation Sanctions, and Application of E-Filing Systems In Compliance With Personal Taxpayer Obligations

ABSTRACT : Compliance Reporting of Individual Taxpayers has improved, but there are still taxpayers who are not compliant in fulfilling their tax obligations. This study aims to obtain empirical evidence of the effect of awareness of taxpayers, tax sanctions, and the application of e-filing systems on compliance with reporting of individual taxpayers. This research is a quantitative research in the form of associative. The number of samples used in this study are 400 respondents of 76,543 populations of individual taxpayers at the Pratama Tax Service, East Denpasar in 2017. The method of determining the sample used was non-probability sampling using purposive sampling technique. Data collected by questionnaire technique. The data analysis technique used is multiple linear regression test. Based on the results of an analysis of taxpayer awareness, tax sanctions and the adoption of an e-filing system have a positive and significant effect on the compliance of individual taxpayer reporting
KEYWORDS :Taxpayer Awareness, Tax Sanctions, E-filing System Implementation, Personal Taxpayer
Reporting compliance