SANTIYA, NUR AFIFAH PENGARUH SANKSI PAJAK, PENERAPAN E-FILING, SOSIALISASI PERPAJAKAN DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA JEMBER. PENGARUHSANKSIPAJAK,PENERAPANE-FILING,SOSIALISASIPERPAJAKAN DANKESADARANPERPAJAKANTERHADAPKEPATUHANWAJIBPAJAKORANG PRIBADI DIKPPPRATAMAJEMBER. pp. 1-58.
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Abstract
ABSTRACT Taxpayer compliance is one of the main indicators in assessing the effectiveness of the national tax system. At KPP Pratama Jember, the annual SPT reporting rate has decreased from 23% in 2021 to 16% in 2024, even though the number of taxpayers continues to increase. This study aims to examine the effect of tax sanctions, the application of e-filing, tax socialization, and tax awareness on individual taxpayer compliance. This research uses a quantitative approach with a survey method through distributing questionnaires. A sample of 100 respondents was determined using the Slovin formula with an error rate of 10%. Respondents are individual taxpayers who are registered and have used e-filing at KPP Pratama Jember. Data analysis was performed using multiple linear regression. Partial test results show that tax sanctions, socialization, and tax awareness have a positive and significant effect on compliance, while e-filing has no significant effect. Simultaneously, the four variables have a significant effect on compliance. These findings suggest that tax education and sanction enforcement play a greater role than the electronic system in improving compliance. Keywords: Tax Sanctions, E-Filing, Tax Socialization, Tax Awareness, Compliance Taxpayers
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | AKUNTANSI-S1 |
| Depositing User: | KARIM BUDIONO |
| Date Deposited: | 19 Jan 2026 04:46 |
| Last Modified: | 19 Jan 2026 04:46 |
| URI: | http://repo.itsm.ac.id/id/eprint/1635 |
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