THE EFFECT OF AWARENESS, SELF-ASSESSMENT, FISCAL SERVICES, EBILLING, AND SANCTIONS ON WPOP COMPLIANCE

Abstract

Indonesia is one of the developing countries that continues to carry out development in various sectors. The rampant development of existing infrastructure and the construction of a new capital city that is underway, it also affects the expenditure of national income. There are various sources of national income, one of which is the taxation sector which is the largest source of state cash revenue.This research uses a quantitative approach. The type of data used in this study is primary data. The sample in this study amounted to 100 respondents with certain criteria using non-probability sampling method with purposive sampling technique. The data source in this study is primary data obtained directly from filling out questionnaires given to respondents. The data collection technique uses a questionnaire or questionnaire method. The data analysis technique used Multiple Linear Regression Analysis and significant tests (classical assumption test, t test, f test, and determination coefficient test).Based on the results of this study are 1) From partial testing of Taxpayer Awareness on xpayer
Compliance obtained sig value = 0.000> 0.05, 2) From partial testing of the Self-Assessment System on Taxpayer Compliance, the sig value = 0.000 < 0.05, 3) From partial testing of Tax Service on Taxpayer Compliance, the sig value = 0.031 < 0.05, 4) From partial testing of E-Billing Implementation on Taxpayer Compliance, the sig value = 0.001 < 0.05, 5) From partial testing of tax sanctions on Taxpayer Compliance, the sig value = 0.030 < 0.05. The conclusion of this research is 1) Taxpayer awareness affects the compliance of individual taxpayers in Tegal City, 2) Self Assessment System affects the compliance of individual taxpayers in Tegal City, 3) Fiskus service affects the compliance of individual taxpayers in Tegal city, 4) The application of
E-Billing affects the compliance of individual taxpayers in Tegal City, 5) Tax Sanctions affects the compliance of individual taxpayers in Tegal City.