Citation:

Ahmad Dhani Sahendra, Sofyan Halim. "The Effect of E-Filing, Tax Sanctions, and Tax Socialization on Individual Tax Payer Compliance of Employees" International Research Journal of Economics and Management Studies, Vol. 2, No. 4, pp. 263-270, 2023.

Abstract:

The purpose of this research aims to ascertain the impact of e-filing, tax sanctions, and tax socialization on individual taxpayer compliance. This study's problem and frame of mind is whether there is an influence of e-filing, tax sanctions, and tax socialization as independent variables on individual taxpayer compliance as a dependent variable. This study used a causal method with primary data sources. The data collection technique uses a questionnaire distributed to 100 respondents as a sample. The object of this research is Individual Employee Taxpayers registered at KPP Pratama Serpong. The results of this study show that the variables of e-filing and tax socialization have a positive and significant effect on taxpayer compliance. In contrast, the variable of tax sanctions has a positive effect but is not significant on taxpayer compliance.

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Keywords:

E-Filing, Tax Sanctions, Tax Socialization, Taxpayer Compliance.