THE INFLUENCE OF TAXPAYER AWARENESS, TAX SERVICE QUALITY, E-FILLING, AND TAX SANCTIONS ON INDIVIDUAL TAXPAYER COMPLIANCE

Abstract

This study aims to analyze the influence of taxpayer awareness, quality of tax services, e-filling and tax sanctions on individual taxpayer compliance. This study was conducted by distributing questionnaires at KPP Pratama Serpong, the technique used is Random Sampling Technique, namely taking sample members from the population which is done randomly without considering the strata in the population. The data used in this study are primary data, namely data obtained directly from the field with a questionnaire instrument. The research method used is the t-test and F-test to test the null hypothesis (HO) and alternative hypothesis (H1). The results of the t-test show that the variables of taxpayer awareness (X1), quality of tax services (X2), e-filling (X3), and tax sanctions (X4) have a significant influence on individual taxpayer compliance with t-count values of 33.147, 31.464, 32.030, 31.007, respectively, which are greater than the t table of 1.966. The results of the F test show that simultaneously the variables of taxpayer awareness, quality of tax services, e-filling and tax sanctions significantly influence individual taxpayer compliance with a calculated F value of 339.868 which is greater than the F table of 2.395. Based on the results of this study, it is recommended that KPP Serpong improve its service performance in order to increase the level of individual taxpayer compliance.