PENGARUH PENERAPAN E-FILING, E-BILLING, SANKSI PERPAJAKAN DAN PEMADANAN NIK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA SIDOARJO SELATAN

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan E-Filing, E-Billing, Sanksi Perpajakan, dan Pemadanan NIK terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Sidoarjo Selatan. Penelitian ini dilaksanakan dengan menggunakan metode kuantitaif deskriptif. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang wajib lapor di wilayah KPP Pratama Sidoarjo Selatan yang berjumlah 61.813 Wajib pajak. Teknik pengambilan sampel pada penelitian ini menggunakan metode Nonprobability Sampling, sedangkan cara pengambilan sampel yang digunakan adalah teknik Purposive Sampling I. PENDAHULUAN dengan menggunakan sampel sejumlah 57 wajib pajak orang pribadi. Penelitian ini menggunakan beberapa uji, yakni uji statistik deskriptif, uji validitas, uji reliabilitas, uji normalitas, uji heteroskedatisitas, uji multikolinieritas, uji regresi linier berganda, uji koefisien determinasi (r-square), dan uji f dan uji t dengan menggunakan software SPSS (Statistica Product and Service Solutions) versi 24
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This research aims to find out the effect of implementing E-Filing, E-Billing, Tax Sanctions, and NIK Matching onindividual taxpayer compliance at KPP Pratama Sidoarjo Selatan. This research was carried out using quantitative methods. The population in this research is individual taxpayers who are required to report in the South Sidoarjo KPP Pratama area, totaling 61,813 taxpayers. The sampling technique in this research used the Nonprobability Sampling method, while the sampling method used wasthePurposive Sampling technique using a sample of 57 individual taxpayers. This research uses several tests, namely descriptive statistical tests, validity tests, reliability tests, normality tests, heteroscedasticity tests, multicollinearity tests, multiple linear regression tests, coefficient of determination (r-square) tests, and f tests and t tests using SPSS software. (Statistica Product and Service Solutions) version 24. The results of this research indicate that the implementation of E-Filing and NIK Matching has a positive and significant effect on Individual Taxpayer Compliance at KPP Pratama Sidoarjo Selatan. The implementation of E-Billing and Tax Sanctions does not have a positive and significant effect on Individual Taxpayer Compliance at KPP Pratama Sidoarjo Selatan. Simultaneous implementation of E-Filing, E-Billing, Tax Sanctions and NIK Matching on Individual Taxpayer Compliance at KPP Pratama South Sidoarjo.