PENGARUH PENGETAHUAN PAJAK, SANKSI PAJAK DAN PENERAPAN E-FILLING TERHADAP KEPATUHANWAJIB PAJAK (Studi Kasus pada KPP Pratama Jambi Telanaipura)

Abstract

This thesis aims to reveal the influence of tax knowledge, tax sanctions and tax sanctions on taxpayer compliance at the Jambi Primary Tax Service office. This thesis uses a quantitative research using multiple regression statistical analysis partially or simultaneously to connect tax knowledge (X1), tax sanctions (X2) and taxation Sanctions (X3) with taxpayer compliance (Y), the research conducted obtained the results and conclusions as follows: Simultaneously (F test) shows that the independent variable tax knowledge, tax sanctions and Application of E-Filling jointly or simultaneously affect the taxpayer compliance at the Jambi Primary Tax Service Office . Partially all independent variables have a significant effect, namely Tax Knowledge Tax Sanctions and Application of E-Filling have an influence on taxpayer compliance