FAKTOR - FAKTOR YANG MEMPENGARUHI KEPATUHAN WPOP DALAM MELAPORKAN SPT TAHUNAN PPH ORANG PRIBADI MELALUI SISTEM E-FILLING DI KABUPATEN BEKASI

Abstract

The study was conducted to determine the effect of awareness, knowledge, sanctions and socialization to the compliance of individual taxpayers in the Bekasi Regency Tax Office. This study uses primary data through questionnaire collection and statistical testing using SPSS software version 25.0. The population used an individual taxpayer registered at the Bekasi Regency Tax Office who has used the e-Filling system for reporting the Personal Income Tax Return by involving a sample of 50 respondents. The results of the study partially revealed the relationship between tax sanctions and socialization factors that had a significant positive effect on individual taxpayer compliance, while awareness and knowledge had a negative effect on individual taxpayer compliance.