The Influence of E-filing System, Tax Knowledge, and Tax Sanctions on Individual Taxpayer Compliance in Sumbawa District

@article{1704674,
      author = {Ayu Levia Tryana},
      title = {The Influence of E-filing System, Tax Knowledge, and Tax Sanctions on Individual Taxpayer Compliance in Sumbawa District},
      journal = {Iconic Research And Engineering Journals},
      year = {2023},
      volume = {6},
      number = {12},
      pages = {518-524},
      issn = {2456-8880},
      url = {https://www.irejournals.com/formatedpaper/1704674.pdf},
      abstract = {The purpose of this study was to determine the effect of implementing the e-filing system, tax knowledge and tax sanctions on individual taxpayer compliance. The population in this study are individual taxpayers in the Sumbawa District area who have reported their 2021 tax returns. The number of samples used in this study were 100 people. Methods of data collection using a questionnaire. From the t test, it indicates that partially the implementation of the e-filing system has a significant positive effect on individual taxpayer compliance with a t count > t table (2.961 > 1.98397) with a sig value. 0.009, tax knowledge has a significant positive effect on individual taxpayer compliance with a t count > t table (3.024 > 1.98397) with a sig value. 0, 003 and tax sanctions have a significant positive effect on individual tax compliance with a t count > t table (5.100 > 1.98397) with a sig. 0.004. Whereas simultaneously the application of the e-filing system, tax knowledge, and tax sanctions have a positive influence on individual taxpayer compliance with Fcount > Ftable (7.688 > 2.70) with a sig. 0.000.},
      keywords = {Mandatory compliance, tax e-filing system, tax knowledge and tax sanctions.},
      month = {June},
  }