PENGARUH PELAPORAN PAJAK SECARA ONLINE (E-FILLING), TINGKAT PEMAHAMAN PERPAJAKAN, SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM PENYAMPAIAN SPT TAHUNAN (Studi Di KPP Pratama Madiun)
Daftar Isi:
- This study was conducted to examine the effect of online tax reporting (e-filling), the level of understanding of taxation, socialization of taxation on the compliance of individual taxpayers in submitting annual tax returns. This research was conducted at KPP Pratama Madiun. The object of this research is the Individual Taxpayer (WPOP). This type of research is descriptive quantitative. The data used in the form of primary data. The data collection method used is by distributing questionnaires directly. The sampling technique in this study was using snowball sampling. The results of the research on the first hypothesis indicate that online tax reporting (e-filling) has a positive and significant effect on individual taxpayer compliance in submitting the Annual SPT. The results of the research on the second hypothesis explain that the level of understanding of taxation has a positive and significant effect on individual taxpayer compliance in submitting the Annual SPT. The results of the research on the third hypothesis indicate that the socialization of taxation has a positive and significant effect on individual taxpayer compliance in submitting the Annual SPT. The results of the research on the fourth hypothesis indicate that there is a simultaneous influence between the independent variables on the dependent variable. This means that the independent variables of online tax reporting (e-filling) (X1), Tax Understanding Level (X2), Tax Socialization (X3), and taxpayer compliance (Y) are 74.9% and the remaining 25.1% is influenced by by other variables not included in the model.