PENGARUH KESADARAN WAJIB PAJAK, E-FILLING SYSTEM DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA PADANG

Abstract

An effort to increase to state revenues in the tax sector haave many obstacles. They are such as the level of tax compliance is still low, seen from the taxpayer attempted to pay his tax liability is smaller that it should be and there are still many tax payers who fall to report and pay taxes. Several  factor than cause the low compliance taxpayers, such as of taxpayer awareness, e-filling system and tax sanction. this study attempt to determine the effect of taxpayer awareness, e-filling system and tax sanction on individual tax compliance in padang.

The populations in this study is the padang, individual taxpayer. the sample used were 100 respondents. The selection ofthe sample used convenience sampling metods. The analysis used is multiple regression analysis. The result of this study showed that taxpayer awareness, e-filling system and tax sanction have effect the individual tax compliance in padang.

Keywords : the awareness tax payer, e-filling system, tax sanction and tax sanction