Pengaruh Penerapan E-Filling, Tingkat Pemahaman Pajak, dan Sanksi Pajak Terhadap Kepatuhan Formal Wajib Pajak Orang Pribadi

• Main Authors: Ninis Nur Solichah, Noorlailie Soewarno, NIDN. 0025126402, Isnalita, NIDN. 0022086605
• Format: Article PeerReviewed
• Language: Indonesian; Indonesian
• Published: Prodi Akuntansi PDD Universitas Airlangga Banyuwang 2019
• Subjects: H Social Sciences; HJ Public Finance; HJ2240-5908 Revenue. Taxation. Internal revenue
• Online Access: http://repository.unair.ac.id/106260/1/NoorlailieS_Karil23-Pengaruh%20Penerapan%20E-Filling.pdf; http://repository.unair.ac.id/106260/2/NoorlailieS_PeeReview23.pdf; http://repository.unair.ac.id/106260/; http://jraba.org/journal/index.php/jraba/article/view/179; http://dx.doi.org/10.31093/jraba.v4i2.179
• Institution: Universitas Airlangga

The purpose of this research to determine the effect of e-Filing implementation, level of tax comprehension, and tax sanction in carrying out their tax obligations. The data were obtained from 178 questionnaires distributed to individual taxpayers who use e-Filing. The population in this research ar...