Pengaruh Self Assessment System, Penerapan E-Billing dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada KPP Pratama Kosambi Tangerang

Abstract

This research aims to test whether Self Assessment System, Application E-Billing and Tax Sanctions influence Individual Taxpayer Compliance. Types of research used in this research is quantitative research using primary data sources. The primary data used in this research is in the form of distributing questionnaires to individual taxpayer registered at KPP Pratama Kosambi Tangerang as much as 100 respondents. Next, the primary data was analyzed using the SPSS 25 application. Simultaneous research results showed that Self Assessment System, Application E-Billing and Tax Sanctions influence Individual Taxpayer Compliance. Meanwhile, partial research results show that Self Assessment System has no effect on Individual Taxpayer Compliance, Implementation E-Billing and Tax Sanctions influence Individual Taxpayer Compliance. Keywords: Self Assessment Sytem; Application E-Billing; Tax Sanctions and Taxpayer Compliance.