Pengaruh Insentif Pajak, Sanksi Pajak dan E-Filing Terhadap Tingkat Kepatuhan Wajib Pajak Selama Covid-19 di Kantor Pelayanan Pratama Medan Petisah
| Main Authors: | Siregar, Ridwan Syahputra, Putri, Rizqy Fadhlina Putri |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
PT FORMOSA CENDEKIA GLOBAL
, 2022
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| Subjects: | |
| Online Access: |
https://journal.formosapublisher.org/index.php/mudima/article/view/163 https://journal.formosapublisher.org/index.php/mudima/article/view/163/131 |
Daftar Isi:
- This study aims to determine the effect of tax incentives, tax sanctions, and e-filing on taxpayer compliance. The research population is all taxpayers of KPP Pratama Medan Petisah, using purposive sampling method with a sample of 95 taxpayers. The data analysis method used multiple linear regression analysis with SPSS 23.0 program. The results of the study indicate that the effect of tax incentives has a significant effect on taxpayer compliance. Tax sanctions have a significant effect on taxpayer compliance. e-filing has a significant effect on taxpayer compliance. Taken together, the effect of tax incentives, tax sanctions, and e-filing have a significant effect on taxpayer compliance.