@thesis{thesis, author={Rakhmah Amelia Isro'ul}, title ={Pengaruh Sanksi Perpajakan, Kesadaran Wajib Pajak Dan Pemahaman Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dengan Penerapan E-Filling Sebagai Variabel Moderating}, year={2023}, url={http://eprints.perbanas.ac.id/11003/}, abstract={Tax is the largest income for the state and is an obligation for every taxpayer to deposit a portion of his income as a form of contribution to national development. This study aims to analyze and test the variables of tax sanctions, taxpayer awareness and taxpayer understanding of taxpayer compliance with the application of E-Filling as a moderating variable. This study uses quantitative research methods by distributing questionnaires to obtain primary data. The population in this study are individual taxpayers at KPP Pratama Gresik. The sampling method used was convenience sampling, so that this study obtained a total of 106 samples of individual taxpayers at KPP Pratama Gresik. The data in this study were obtained from distributing questionnaires and processed using Partial Least Square Scructural Equation Modeling (PLS-SEM) with Warp-PLS 8.0 software. The results of the study state that tax sanctions, taxpayer awareness, and taxpayer understanding have a positive and significant effect on taxpayer compliance, the application of E-Filling can moderate the effect of tax sanctions and the effect of taxpayer understanding on taxpayer compliance. Keywords : Taxpayer Compliance, Tax Sanction, Taxpayer Awareness, Taxpayer Understanding, Application of E-Filling} }