THE EFFECT OF E-FILING IMPLEMENTATION, TAXPAYER AWARENESS, TAX KNOWLEDGE, TAX PENALTIES, SERVICE QUALITY ON TAXPAYER COMPLIANCE (Study Case of Individual Taxpayer Conducting Independent Work at Sleman, Yogyakarta)

Abstract

The objective of this research was to analyse the effect of e-filing implementation, taxpayer awareness, tax knowledge, tax penalties, and service quality on taxpayer compliance. The population in this research was individual taxpayer of conducting independent work at Sleman, Yogyakarta. The research samples were selected using convenience sampling. The type of data was quantitative data and used the questionnaire. This research used multiple regression analysis, of which result shows that e-filing implementation and taxpayer awareness variable had positive and significant effect on taxpayer compliance, meanwhile tax knowledge, tax penalty, and service quality variable had negative and insignificant effect on taxpayer compliance.