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PENGARUH SOSIALISASI PERPAJAKAN DAN PENERAPAN SISTEM E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI
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Institusion
Universitas Katolik Musi Charitas
Author
Adella, Filisia Linda
Subject
H Social Sciences (General) 
Datestamp
2022-06-13 04:50:49 
Abstract :
This study aims to determine the effect of taxation socialization and application of e-filing systems to the compliance of individual taxpayers at KPP Paratama Ilir Barat Palembang. The population in this study are all taxpayers who are registered at KPP Pratama Ilir Barat Palembang and who use e-filing. The number of samples used as many as 100 respondents with a sampling method is purposive sampling. Data collection techniques were carried out by distributing questionnaires. The data analysis technique used is multiple linear regression analysis techniques. The results of the research obtained indicate that the tax socialization variable does not affect the compliance of individual taxpayers who are registered at KPP Pratama Ilir Barat Palembang. While the e-filing system implementation variable has a positive effect on the compliance of individual taxpayers in West Palembang Ilir KPP Pratama. Keywords: taxpayer compliance, tax socialization, e-filing 
Institution Info

Universitas Katolik Musi Charitas