The Influence of Taxpayer Awareness, E-SPT, and Tax Sanctions on Taxpayer Compliance

ABSTRACT: Taxpayer compliance is a condition where the taxpayer fulfills all tax obligations and exerciseshis taxation rights. This study aims to obtain empirical evidence of the effect of taxpayer awareness, e-SPT, andtax sanctions on taxpayer compliance. This research was conducted at the Tax Office (KPP) Pratama Tabanan,Jalan Gatot Subroto Sanggulan, Tabanan. The sample size used was 100 individual taxpayers with accidentalsampling method. The data was collected through a questionnaire. The analysis technique used in this researchis Multiple Linear Regression Analysis. The test results in this study found that taxpayer awareness, e-SPT, andtax sanctions have a positive effect on individual taxpayer compliance at KPP Pratama Tabanan.

KEYWORDS: taxpayer awareness, e-SPT, tax sanctions, taxpayer compliance.