PERSEPSI PERAN KEPATUHAN WAJIB PAJAK, SANKSI PAJAK, TAX AMNESTY TERHADAP E-FILING SERTA DAMPAKNYA PADA PENERIMAAN PAJAK

Abstract

This research aims to find out the role of taxpayer compliance, tax sanctions, tax amnesty, and their effects on e-filing and their impact on tax revenues both partially and simultaneously. This research was conducted by distributing questionnaires as primary data to the public and students both taxpayers and non-taxpayers in the Bekasi area who are expected to have knowledge about taxation, specifically tax saction, tax amnesty, e-filing. The results of this study were described in hypothesis testing and continued with the calculation of path analysis which showed that the variable tax sanctions did not directly affect e-filing and tax revenue. The results of subsequent studies show that taxpayer compliance and tax amnesty are more able to play a role in tax revenue if intervened by e-filing. This conclusion is obtained from the results of the amount of influence of independent variables on the dependent variable is greater when using intervening variables (e-filing). This research is limited to e-filing and tax revenue, however there are various methods outside the method in this research that are able to significantly detect the role of e-filing in tax revenue and other factors that affect tax revenue. Subsequent research can add to the dependent variable and add intervening variables so that conclusions can be drawn that can be generalized to the interests of all parties.