PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PERPAJAKAN DAN PENERAPAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi pada KPP Pratama Pondok Gede tahun 2019-2021)

Abstract

The purpose of this study was to determine the effect of taxpayer awareness, tax knowledge and the application of e-filing on individual taxpayer compliance at the Pondok Gede Pratama Tax Office. The population in this study is an individual taxpayer registered at KPP Pratama Pondok Gede, with a sampling technique that is Cluster Random Sampling and obtained 80 respondents. The data used is primary data using a questionnaire. Data analysis using multiple linear regression using SPSS version 26 application. The results show that taxpayer awareness affects individual taxpayer compliance, tax knowledge affects individual compliance, the application of e-filing affects individual compliance. Simultaneously, taxpayer awareness, tax knowledge, and application of e-filing affect individual taxpayer compliance