FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MELAPORAKAN SPT TAHUNAN YANG DIMEDIASI OLEH KESADARAN WAJIB PAJAK KHUSUSNYA DI KABUPATEN SLEMAN YOGYAKARTA

Abstract

The aims of this research are 1). To examine the effect, the application of the e-filing system, tax knowledge, tax penalties, taxpayer satisfaction, and the security and confidentiality of the e-filing system have a positive effect on taxpayer awareness, 2). To examine the effect of taxpayer awareness has a positive effect on taxpayer compliance in paying and reporting annual tax returns. This study uses a quantitative approach by distributing questionnaires to individual taxpayers in the Sleman Regency area as many as 100 respondents.
The data used is primary data with the data collection method using random sampling. The analytsis tool for model testing uses Partial Least Square (PLS). The results of this study indicate that the application of the e-filing system affects taxpayer compliance, while tax knowledge, tax sanctions, taxpayer satisfaction, and the security and confidentiality of the e-filing system have no effect on taxpayer compliance. Then on taxpayer awareness, tax knowledge and tax sanctions are proven to have an effect on taxpayer awareness, while the
application of the e-filing system, taxpayer satisfaction, and the security and confidentiality of the e-filing system are proven to have no effect on taxpayer awareness. As for the other results, it shows that taxpayer awareness is proven to have no effect on the compliance of individual taxpayers in reporting and depositing their annual tax returns.

Keywords: Implementation of the E-filing System, Tax Knowledge, Tax Sanctions, Taxpayer Satisfaction, Taxpayer Awareness, Security and Confidentiality of the E-filing System.